CLA-2-64:OT:RR:NC:N2:247
Mr. Brian E. Lauas
Alliance Customs Clearance Inc.
180 E Ocean Blvd
Long Beach, CA 90802
RE: The tariff classification of footwear from Austria
Dear Mr. Lauas:
In your letter dated May 18, 2023, you requested a tariff classification ruling on behalf of your client, Grohmann Shoe Company, in Austria. You have submitted descriptive literature, and seven samples. The samples were examined and, as per your request, will not be returned.
Style # 3502377 is a closed-toe/closed-heel, children’s boot that covers the ankle but not the knee. The upper of the boot includes the portion of the molded rubber/plastic “Bean boot”-style bottom covering the top and sides of the foot, and a sewn-on textile and rubber/plastic shaft. The shaft and tongue consist of pieces of plastic-coated textile over foam padding. The interior of the boot is fully padded and lined with thin fleece and decorated with plush textile trim around the topline. A lace is threaded through four pairs of eyelets for secure closure at the front. The constituent material of the external surface area of the upper (esau) of the boot is rubber or plastics. The thick outer sole that comes in contact with the ground is made of rubber or plastics. The molded boot bottom measures more than two inches tall at its lowest point making Style # 3502377 protective against water.
The applicable subheading for children’s boot style # 3502377 will be 6402.91.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: 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. The rate of duty will be 37.5 percent ad valorem.
Style # 3502404 is a unisex closed-toe/open-heel, below-the-ankle house slipper. The esau is composed of felt material. The sewn-on outer sole unit consists of felt material with a visible latex coating. Per Chapter 64 Note 3(a), HTSUS, the constituent material of the outer sole in contact with the ground is rubber or plastics. A portion of the insole consisting of foamed rubber/plastics makes up less than 10 percent of the total weight of the shoe. This style meets the definition of “house slippers” as described in Chapter 64, statistical note 1(d) of the HTSUS.
The applicable subheading for style # 3502404 will be 6404.19.3020, 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; less than 10 percent by weight of rubber or plastics; other: house slippers: other. The rate of duty will be 12.5 percent ad valorem.
Style # 3502347 is an open-toe/open-heel, below the ankle house slipper. The upper is comprised of two crossed straps made of plush textile material. The foam midsole is covered with plush textile as the footbed. The outer sole measures less than 2 mm thick. It is made of rubber or plastics with embedded textile covering the area touching the ground.
Style # 3502365 is a closed-toe/closed-heel, below-the-ankle house slipper. The esau is composed of a textile material in a herringbone design. The slipper possesses thick toe box edging and a cushioned inner sole. It is completely lined in a short pile, plush fabric. The outer sole measures less than 2 mm thick. It is made of rubber or plastics with embedded textile covering the area touching the ground.
Style # 3502445 is a closed-toe/closed-heel, below-the-ankle, house slipper. The esau is composed of batting and quilt-stitched textile. The upper and cushioned midsole is lined with short pile plush material. The outer sole measures less than 2 mm thick. It is made of rubber or plastics with embedded textile covering the area touching the ground.
Style numbers 3502347, 3502365, and 3502445 are considered “house slippers” as describe in Chapter 64, statistical note 1(d) HTSUS.
The applicable subheading for the style numbers 3502347, 3502365 and 3502445 will be 6405.20.9015, HTSUS, which provides for Other footwear: With uppers of textile materials: Other: House slippers. The rate of duty is 12.5 percent ad valorem.
We cannot rule on the footwear identified as children’s boot style# 3502343 and adult boot style # 3502316. Your request letter states both styles have a leather material application on the outer soles.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, §177.7(a) reads, in pertinent part:
No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so.
As the issue of classification of footwear with a leather material application on the outer soles is currently pending review by Regulations and Rulings, the issuance of a ruling on the would be inconsistent with 19 C.F.R. §177.7 (a). Consequently, we are unable to rule upon the children’s boot style# 3502343 and adult boot style # 3502316. The samples are being returned. When this issue has been resolved, you may resubmit your request.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division