CLA-2-64:OT:RR:NC:N2:247
Ms. Jessy Huang
ISA-TRAESKO GmbH
Oderstrasse 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from China
Dear Ms. Huang:
In your electronic submission dated December 30, 2020, you requested a tariff classification ruling on five styles of footwear. You have submitted photographs, a ruling request letter, samples of five styles, and copies of laboratory reports.
Style 95966 Men’s Trekking Sandals/ Black-Grey and style 95967 Men’s Trekking Sandals/ Dk.brown-black are men’s closed toe/open heel, below-the-ankle sandals. The external surface area of the uppers is predominantly rubber/plastics (less than 90 percent.) The balance of the uppers is textile materials. Elastic lace is threaded through eyelets and cross over the foot. Style 95967 Men’s Trekking Sandals/ Dk.brown-black has an adjustable heel strap with a hook and loop closure and a separate tongue. According to laboratory reports, the thick rubber/plastics outer soles have textile material covering the majority of the external surface area in contact with the ground. The F.O.B. value is $8.28 per pair.
The applicable subheading for Style 95966 Men’s Trekking Sandals/ Black-Grey and style 95967 Men’s Trekking Sandals/ Dk.brown-black will be 6402.99.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear with open toes or open heels: 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 will be 12.5 percent ad valorem.
Style 96522 Ladies Memory Foam Canvas Slip-ons/ Black is a closed toe/closed heel, below-the-ankle slip-on woman’s shoe. The external surface area of the upper is 100 percent canvas textile material. The outer sole is composed of rubber/plastics with 92.86 percent textile in contact with the ground. The shoe has no foxing or foxing band. The F.O.B. value is $2.82 per pair.
The applicable subheading for style 96522 Ladies Memory Foam Canvas Slip-ons/ Black 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: Footwear with outer soles of rubber or plastics: Other: Footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: Other: With 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.
Style 96274 Ladies Memory Foam A-Line Shoes/Navy Striped and style 96276 Ladies Memory Foam A-Line Shoes/Neutral Sparkle are closed toe/closed heel, below-the-ankle, slip-on woman’s shoes. The external surface area of the uppers is 100 percent vegetable textile material. The outer sole is composed of rubber/plastics with over 90 percent textile in contact with the ground. The submitted laboratory report states the outer sole overlaps ¼ inch of the upper material for the entire perimeter. Both styles have a foxing-like band. The F.O.B. value is $2.74 per pair.
The applicable subheading for style 96274 Ladies Memory Foam A-Line Shoes/Navy Striped and style 96276 Ladies Memory Foam A-Line Shoes/Neutral Sparkle will be 6404.19.5260, HTSUS, 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: Other: Valued not over $3/pair: Other: With 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.
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.
Please note the submitted samples do not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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