CLA-2-64:OT:RR:NC:N2:247
Mr. Christopher P. Garcia
Kuehne & Nagel Inc.
7297 S. Conway Rd.
Orlando, FL 32812
RE: The tariff classification of footwear from Vietnam
Dear Mr. Garcia:
In your letters dated May 3, 2021, and May 19, 2021, you requested a tariff classification ruling on behalf of Remington Products Co. You have submitted descriptive literature and samples of four styles of assorted footwear.
Style # 8500-1507 “Fusion Recovery Dress Sandals, Black” is a woman’s, open toe/open heel, below-the-ankle sandal. The external surface area of the upper (esau) is over 90 percent polyurethane rubber/plastics. The upper consists of a thick strap with a hook and loop closure and a thong between the first and second toes. The upper is decorated with thin strap overlays and a metal ring. The strap overlay also has a hook and loop closure. The closures need only be adjusted once and are not necessary for the wearer to get in and out of the sandal. The sandal has a molded, contoured, rubber or plastics outer sole. There is no foxing or foxing-like band. The F.O.B. value is $14.40 per pair.
Style 8500-3506 “Power step” is a woman’s, open toe/open heel, below-the-ankle sandal. The upper and outer sole consist of 100 percent rubber or plastics materials. The upper has a textile thong strap which goes between the first and second toes. The sandal has a molded rubber/plastic contoured insole. There is no foxing or foxing-like band. The F.O.B. value is $14.19 per pair.
The applicable subheading for style # 8500-1507 “Fusion Recovery Dress Sandals, Black” and style 8500-3506 “Power step” 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 (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women. The rate of duty will be 6 percent ad valorem.
The submitted sample of style # 8800-2014 “Fusion Recovery Slippers” is a man’s, closed toe/closed heel, below-the-ankle shoe. The esau is predominantly polyurethane (PU) and designed to look like genuine suede. The shoe features elastic gore on the sides of the vamp and lined with faux Sherpa fur which can be seen above the topline. The outer sole is made of TPR (Thermo Plastic Rubber) and measures more than 3.5 mm thick. The sample was crosscut and found to have a foxing-like band. You provided an F.O.B. value of $18 per pair.
The applicable subheading for the men’s style # 8800-2014 “Fusion Recovery Slippers” will be 6402.99.9035, HTSUS, which provides for other footwear with outer soles an uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: other: for men. The rate of duty will be 20 percent ad valorem.
Examination of the sample identified as “Women’s Slipper Taupe” found a closed toe/open heel, below-the-ankle slipper. The upper is made of predominantly polyester microfiber textile material. The slipper’s faux Sherpa lining overlaps to form a cuff. The outer sole is made of rubber or plastics. Rubber/plastics accounts for more than 10 percent of the total weight of the slipper. The F.O.B. value is $15.82 per pair.
The applicable subheading for the “Women’s Slipper Taupe” will be 6404.19.3960, 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: other: other: for women. The rate of duty will be 37.5 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