CLA-2-64:OT:RR:NC:N2:247
Ms. Anna Hoffman
Colony Brands, Inc.
1112 7th Ave.
Monroe, WI 53566
RE: The tariff classification of footwear from China
Dear Ms. Hoffman:
In your letter dated December 4, 2018, you requested a tariff classification ruling. The submitted sample will be returned to you as requested.
The submitted sample, identified as Medallion Sandal Item # YD78-R620, is a woman’s open-toe, closed-heel, below-the-ankle, hi-heel, fashion shoe. The upper is made from polyurethane (PU) and cut to resemble two horizontal straps that are connected vertically. It is lasted on both sides of the forefoot, instep, and around the heel. The foot is open between the forefoot and the instep and between the instep and heel. The straps are decorated with semi-circular metal ornaments. Each are attached by one rivet. The upper portion of the closed heel and the vertical strap contain a loop. A single strap with a conventional metal closure threads through the heel loop and vertical strap loop forming an ankle strap. The metal closure ring is decorated with a faux diamond encased in metal. The strap does not cover the ankle when the footwear is secured to the foot. The outer sole is made from rubber/plastics. Attached to the outer sole is a 3.5 inch heel that is wrapped with the PU. The sandal does not have a foxing or foxing-like band and it is not considered to be protective. You provided the value of the shoe as $19.20/pair.
The applicable subheading for Medallion Sandal Item # YD78-R620 will be 6402.99.3165, Harmonized Tariff Schedule of the United States, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.14.06, HTSUS, which provides footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics, other than tennis shoes, basketball shoes, gym shoes, training shoes and the like, such footwear for women (and other than work footwear), valued $15/pair or higher (provided for in subheading 6402.99.31). Subheading 9902.14.06, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.06. The rate of duty will be 5.5 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 the 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