CLA-2-64:OT:RR:NC:N2:247
Mr. William Yancy
DSV AIR & SEA
1295 Northland Drive
Mendota Heights, MN 55120
RE: The tariff classification of footwear from China
Dear Mr. Yancy:
In your letters dated June 29, 2021, and October 7, 2021, you requested a tariff classification ruling on behalf of your client Minnetonka Moccasin. You have submitted descriptive literature, photographs, and samples for three styles of slippers.
The Venetian Slipper is a slip-on, closed toe/closed heel, shoe that does not cover the ankle. The external surface area of the upper consists of woven non-vegetable fiber textile. It is completely lined with faux fur. The multi-layer rubber/plastics outer sole unit has non-durable textile fibers covering most of the surface area in contact with the ground. The rubber/plastic components account for over 10 percent of the total weight of the shoe. It will be imported in men’s and women’s sizes. You provided an F.O.B. value for the men’s sizes of $12.72 per pair, and an F.O.B. value for the women’s version as $11.95 per pair.
The Clog Slipper is a woman’s, closed toe/open heel, below-the-ankle, clog style shoe. The man-made textile upper is completely lined with faux fur that forms a cuff over the topline. The multi-layer rubber/plastics outer sole unit has non-durable textile fibers covering most of the surface area in contact with the ground. Rubber/plastic components account for over 10 percent of the total weight of the shoe. The F.O.B. value is $10.15 per pair.
You suggested a classification of 6403.99.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with uppers of leather. We disagree. All of the uppers consist of textile materials and not leather materials. Therefore, they will be classified elsewhere.
The applicable subheading for the men’s version of the Venetian Slipper will be 6404.19.3730, 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 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 U.S. note 5 to this chapter: Other: For men. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the women’s version of the Venetian Slipper and the women’s Clog Slipper 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: Other: 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 U.S. note 5 to this chapter: Other: For women. The rate of duty will be 12.5 percent ad valorem.
The women’s Venetian Slipper and women’s Clog Slipper classified under 6404.19.3760, HTSUS, are also provided for in subheading 9902.14.43, HTSUS, 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 or of the slip-on type, weighing 10 percent or more of rubber or plastics, valued at $10 or more, but not over $14.99 per pair; the foregoing for women (other than house slippers) (provided for in subheading 6404.19.37). Subheading 9902.14.43, 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 9902.14.43. 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