CLA-2-64:OT:RR:NC:N2:247
Ms. Angelica Valenta
TOMS Shoes, LLC
5800 Uplander Way
Culver City, CA 90230
RE: The tariff classification of footwear from China
Dear Ms. Valenta:
In your letter dated April 12, 2024, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a sample. The sample will not be returned as requested. You provided additional value and style information via email.
Style Alpargata Espadrille/Tomsalpdf is a closed toe/closed heel slip-on woman's shoe. The external surface area of the upper is 100 percent vegetable textile material. The footwear does not have a foxing, or foxing-like band, and it does not cover the ankle. The rubber/plastics outer sole possesses faint textile flocking attached to most of the external surface in contact with the ground. Rubber/plastics components account for more than 10 percent of the weight of the total shoe. You provided an F.O.B. value of $4.27 per pair.
The applicable subheading for style Alpargata Espadrille/Tomsalpdf will be 6404.19.3660, 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 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: For women. The rate of duty will be 7.5 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