CLA-2-64:OT:RR:NC:N2:247
Ms. Cynthia Reccord
Impo International LLC
PO Box 639
3510 Black Road
Santa Maria, CA 93456
RE: The tariff classification of footwear from China
Dear Ms. Reccord:
In your letter dated October 25, 2018, you requested a tariff classification ruling for two styles of women’s shoes. Samples of Oxie 480167 and Theodora 580202 were submitted, examined, and are being returned.
Styles Oxie 480167 and Theodora 580202 are women’s, closed toe/closed heel, above-the-ankle, below-the-knee boots. The Oxie 480167 measures approximately 12 inches in height while style Theodora 580202 measures approximately 18 inches in height. The external surface area of the uppers are predominantly made of a non-vegetable textile material. The outer soles consist of rubber or plastics with textile materials having the greatest surface area in contact with the ground. These styles have no foxing like bands. The rubber/plastics components account for more than 10 percent of the total weight of the boots. On both styles there are functional zippers located at the lower medial shaft. The F.O.B. values are over $15.00 per pair.
In your request you asked if the footwear was eligible for reduced rates of duty under subheading 9902.14.42, Harmonized Tariff Schedule of the United States (HTSUS) which provides for footwear with outer soles of rubber or plastics, with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to chapter 64, of the slip-on type, weighing 10 percent or more of rubber or plastics, valued at $15/pair or higher; the foregoing for women (provided in subheading 6404.19.37). We assume you suggest classification under 6404.19.3760, HTSUS, which provides for outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. We disagree. Both styles have zippers that need to be opened to properly get the boots on and off the foot. Footwear with these functional zippers are not considered slip-ons. The boots will be classified elsewhere.
The applicable subheading for the women’s boots, Oxie 480167 and Theodora 580202, will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for women. The rate of duty will be 9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division