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 Vietnam and China
Dear Ms. Huang:
In your electronic submission dated June 16, 2021, 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. Additional information was provided via email for clarification
Men’s or Ladies Genuine Suede Slippers/Gray 97436 and Men’s or Ladies Genuine Suede Slippers/Black 97437, are open toe/open heel, below-the-ankle sandals. Both items are offered for sale in men’s and women’s sizes. The 100 percent cow suede uppers are comprised of two wide straps over the foot that are secured on the lateral side with metal buckles. The outer soles consist of rubber or plastics. The sandals have contoured cork midsoles which are lined with faux fur textile material. As the footwear have open toes and open heels, they are not considered protective. The F.O.B. price is $5.89 per pair. This footwear is made in Vietnam. Although the footwear is identified as “slippers,” they do not meet the definition of “house slippers” as described in chapter 64, statistical note 1(d) of the Harmonized Tariff Schedule of the United States.
The applicable subheading for the Men’s Genuine Suede Slippers/Gray 97436 and Men’s Genuine Suede Slippers/Black 97437 will be 6403.99.6075, 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 leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for the Ladies Genuine Suede Slippers/Gray 97436 and Ladies Genuine Suede Slippers/Black 97437 will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50 /pair: other: other: for women: other. The rate of duty will be 10 percent ad valorem.
Children’s Rain Booties/Navy Pink 97223, Children’s Rain Booties/Camo 97224, and Girl’s Cozy Rain Booties/Pink Unicorn 97225 are children’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boots. The external surface area of the upper (esau) of these styles is comprised of rubber/plastics and consist of over 50 percent natural rubber. The vulcanized boots measure approximately 6 inches tall. Elastic gore is situated on the lateral and medial sides The boot is completely lined with plush faux fur and is considered “protective” against cold and inclement weather. As per your email correspondence, leather is inserted into the bottom of the outer sole portion of the mold before the vulcanization process. A thin layer of leather material occupies the majority of the external surface of the outer sole that comes in contact with the ground. The FOB price $5.35 per pair. The boots are made in China.
The applicable subheading for the Children’s Rain Booties/Navy Pink 97223, Children’s Rain Booties/Camo 97224, and Girl’s Cozy Rain Booties/Pink Unicorn 97225 will be 6405.90.9060, HTSUS, which provides for other footwear: other: other: other. The rate of duty will be 12.5 percent ad valorem.
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