CLA-2-64:OT:RR:NC:N2:247
Ms. Delores Combs-Barnes
Georgia Foot Care Inc
4704 Chateau Forest Way
Hoschton, GA 30548
RE: The tariff classification of footwear from Thailand
Dear Ms. Combs-Barnes:
In your letter dated April 10, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a sample. The sample will be returned.
Unisex style # CU558 is a closed toe/closed heel, shoe. The shoe covers the ankle and measures approximately 6 inches tall. The external surface area of the upper (esau) is made of 100 percent textile materials. The sides of the upper reach to the front of the foot and are secured to each other with a hook and loop closure. A wide flap, resembling an external tongue, covers the closure on the top of the foot and is secured to the sides with hook and loop closures. The anti-slip outer sole is made of rubber or plastics. Rubber or plastic accounts for more than 10 percent total weight of shoe. The F.O.B. value is $18.00 per pair.
The removable insoles imported with both styles consist of different molded and/or shaped rubber/plastic components. The footbed is covered with microfiber for additional comfort. Each insole pair comes with three pairs of rubber/plastic arch supports (inserts) that are designed to fit into the insoles. The wearer can choose a pair of low, medium, or high arch inserts depending upon the level of support desired. The insoles, with one pair of inserts, possesses the essential character of fully assembled insoles. Because the subject merchandise is packaged with three pairs of inserts, and only two of them are used at a time. The remaining two pairs of inserts are considered excess and are classified separately.
You suggest classification of 6404.19.3015, 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 textile materials: footwear with outer soles of rubber or plastics; footwear of the slip-on type; footwear that is less than 10 percent by weight of rubber or plastics; other: house slippers: covering the ankle. We disagree. The shoe is not a slip-on as it has hook and loop closures. Rubber or plastic accounts for more than 10 percent of the total weight of the shoe. Additionally, this style is not a “house slipper” as described by chapter 64, Statistical Note 1(d) in the Harmonized Tariff Schedule of the United States, (HTSUS.) Therefore, the footwear will be classified elsewhere.
The applicable subheading for unisex style # CU558 will be 6404.19.9060, 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: valued over $12/pair: for women. The rate of duty will be 9 percent ad valorem.
The applicable subheading for the extra pairs of inserts will be 6406.90.3060, HTSUS, which provides for parts of footwear; other: removable insoles, heel cushions and similar articles; of rubber or plastics; other. The rate of duty will be 5.3 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