CLA-2-64:OT:RR:NC:N2:247
Ms. Ashlie He
ISA-TRAESKO GmbH
Oderstraße 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from China and the Philippines
Dear Ms. He:
In your submission dated December 5, 2019, you requested a tariff classification ruling. You have submitted 5 samples identified as styles 965875 Ladies Flats-style 01 Tan, 965875 Ladies Flat-style 03 blue/white stripe, 965875 Ladies Flats-style 04 Maroon, style # 966000 Children’s Trekking sandal, style 01, and style 966007 Men’s Trekking Sandal-style 01. Included with your submission are laboratory analysis reports for each style.
Ladies Flats-style 965875-01 Tan is a closed toe/closed heel, below-the-ankle, flat, slip-on shoe. The external surface area of the upper and the outer sole consists of 100 percent rubber/plastics materials. The shoes do not have a foxing, or foxing-like band, and are not considered “protective.” The F.O.B price is $3.89 per pair. This style is made in China.
The applicable subheading for the Ladies Flats-style 965875-01 Tan 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.
Style # 966000 Children’s Trekking sandal, style 01, is a child’s, closed toe/open heel, below-the-ankle shoe. The upper is composed predominantly of rubber/plastic with textile edging, pull tab, and closure straps. The shoe has two-hook and loop closure straps. As per the laboratory report, the rubber/plastic accounts for less 90 percent of the external surface area of the upper. The shoe has a textile elastic lacing cord with a plastic cinch clasp closure. The rubber/plastics outer sole has textile material occupying the greater surface area in contact with the ground. The F.O.B. value provided is $6.08 per pair. This style is made in the Philippines.
Style 966007 Men’s Trekking Sandal-style 01 is a closed toe/open heel, below-the-ankle shoe. The upper is composed predominantly of rubber/plastic with textile edging, pull tab, and closure straps. As per the laboratory report, the rubber/plastics make up less than 90 percent of the external surface area of the upper. The rubber/plastics outer sole has textile flocking occupying the greatest surface area in contact with the ground. The F.O.B. value provided is $9.48 per pair. This style is made in China.
The applicable subheading for Style # 966000 Children’s Trekking sandal-style 01, and Style 966007 Men’s Trekking Sandal-style 01, will be 6402.99.4100, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, except protective footwear and except footwear having a foxing or a foxing-like band. 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. The rate of duty is 12.5 percent ad valorem.
The Style 965875 Ladies Flat-style 03 blue/white stripe, is a closed toe/closed heel, below-the-ankle, flat style, slip on shoe. The upper is predominantly vegetable textile materials. The rubber/plastics outer sole has textile flocking. As per your laboratory report, the textile material makes up the greatest surface area in contact with the ground. Rubber/plastics account for more than 10 percent of the total weight of the shoe. The F.O.B. value provided is $3.89 per pair. This style is made in China.
The applicable subheading for Style 965875 ladies Flat-style 03 blue/white stripe will be 6404.19.3660, 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 Style 965875 Ladies Flats-style 04 Maroon is a closed toe/closed heel, below-the-ankle, flat, slip on shoe. The upper is predominantly non-vegetable textile materials. The rubber/plastics outer sole has textile flocking. As per your laboratory report, the textile material has the greater surface area in contact with the ground. Rubber/plastics accounts for more than 10 percent of the total weight of the shoe. The F.O.B. value provided is $3.89 per pair. This style is made in China.
The applicable subheading for Style 965875 ladies Flats-style 04 Maroon will be 6404.19.3760, HTSUS, which provides for footwear with 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 not 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.
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