CLA-2-64:OT:RR:NC:N2:247
Ms. Tina Fang
Steve Madden, Ltd.
52-16 Barnett Avenue
Long Island City, NY 11104
RE: The tariff classification of footwear from China
Dear Ms. Fang:
In your letter dated February 20, 2024, you requested a tariff classification ruling. You have submitted descriptive literature and two samples.
The samples of footwear, identified as Sophia 1 and Sophia 2, are almost identical woman's shoes. The F.O.B. value of both styles is said to be $7.50 per pair. Both are flats that have closed, pointed toes/closed heels and are below the ankles. The external surface area of the uppers (esau) consists of polyurethane (PU) plastic material (less than 90 percent). Elastic straps, considered textile for classification purposes, are threaded through loops at the back of the ankles, crossed, and sewn on either side of the foot. Both have rubber/plastics outer soles. The Sophia 2 has applied textile material covering most of the surface area in contact with the ground. The rubber/plastics outer sole of the Sophia 1 style has thickly applied leather material covering the greatest surface area in contact with the ground.
The applicable subheading for the Sophia 2 style woman's flat shoe will be 6402.99.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear with open toes or open heels: 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. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for style Sophia 1 woman's flat shoe 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.
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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