CLA-2-64:OT:RR:NC:N2:247
Mr. Ramiro Perez
Charly USA LLC
17288 Red Hill Ave.
Irvine, CA 92614
RE: The tariff classification of footwear from China
Dear Mr. Perez:
In your letter dated January 25, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and samples. The samples will be returned at your request.
The submitted samples, all identified as style #1086329, are identical in styling and characteristics with the only difference being size and gender. Style #1086329, for men, women, boys, and girls, is a closed toe/closed heel, below-the-ankle, slip-on shoe. The external surface area of the upper consists of a non-vegetable textile material. The outer sole is made of rubber or plastics with a thin layer of non-durable, textile material flocking covering most of the external surface area in contact with the ground. The lightweight, flexible shoes do not have any closures. The total weight of the shoe is made up of more than 10 percent rubber or plastics materials. The shoe does not have foxing or a foxing-like band. The FO.B value is over $6.50 but not over $12/pair.
The applicable subheading for the man’s style #1086329 will be 6404.19.3730, 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: 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 woman’s style #1086329 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 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 women. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the boy’s and girl’s style #1086329 will be 6404.19.3790, 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: Other. The rate of duty will be 12.5 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