CLA-2-64:OT:RR:NC:N2:247
Ms. Ellen J. Atkins
Jeanne Pierre Originals Inc.
35 Pinelawn Road, Ste. 212E
Melville, NY 11747
RE: The tariff classification of footwear from China
Dear Ms. Atkins:
In your letter dated May 17, 2019, you requested a tariff classification ruling. You have submitted two samples of women’s shoes identified as styles “Zebra-Print Mule” and “Midas.” Your samples will be returned as requested.
The “Midas” is an open toe/open heel, below the ankle, slip-on sandal. You state the upper is made from 100 percent cotton textile material. The cotton fabric is also wrapped around the heel. The upper is attached on both sides of the foot and has a textile edging. The external surface of the rubber or plastics outer sole that touches the ground is 90 percent covered in a textile flocking. The rubber/plastic components make up more than 10 percent, by weight, of the total weight of the shoe. You have provided an F.O.B. value of $17.07 per pair.
The applicable subheading for the “Midas” style will be 6404.19.3660, Harmonized Tariff Schedule of the United States (HTSUS), Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; footwear having uppers of 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 this chapter; for women. The rate of duty will be 7.5 percent ad valorem.
The “Zebra-Print Mule” is an open toe/open heel, below the ankle, slip-on sandal. As stated in your letter, the outer sole is made of rubber or plastics and is 90 percent covered with a textile flocking. The upper consists of two wide straps that are crossed and attached to both sides of the outer sole. A polyester textile bow covers the intersection on top of the foot. The external surface area of the upper is 100 percent polyester textile material. The textile fabric is also wrapped around the approximately 2 inch tall, cylindrical-shaped heel. The rubber/plastic components of the shoe is more than 10 percent weight, by weight, of the total weight of the shoe. You have provided an F.O.B. value of $20 per pair.
The applicable subheading for the “Zebra-Print Mule” will be 6404.19.3760, HTSUS, which provides outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; footwear 10 percent or more 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. The general rate of duty will be 12.5 percent ad valorem.
With regard to the applicable rate of duty, the “Zebra-Print Mule” footwear is also provided for in subheading 9902.14.42, 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 note U.S. note 5 to chapter 64, with open toes or open heels, weighing 10 percent or more of rubber or plastics, valued at $15/pair or higher; the foregoing for women (other than house slippers) (provided for in subheading 6404.19.37).
Subheading 9902.14.42, 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 9902.14.42. The rate of duty is free.
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