Mr. Matthew Chizeck
5 Lands’ End Lane
Dodgeville, WI 53595
RE: The tariff classification of footwear from China
Dear Mr. Chizeck:
In your letter dated October 12, 2017, you requested a tariff classification ruling. The submitted sample, identified as Slip-On Boat Shoe K, will be returned to you.
Style Slip-On Boat Shoe K is a kid’s, closed-toe, closed-heel, below-the-ankle, slip-on shoe. The component breakdown of the upper is stated to be 55 percent polyurethane and 45 percent polyester. The upper has elastic gores on either side which when expanded, facilitates the insertion of the foot into the shoe. The polyurethane is considered to be the constituent material of the upper. A separate lace is threaded through four eyelets and a rubber or plastics toggle closure on the vamp. This toggle closure is considered “non-functional” as it does not have to be loosened or tightened to get the shoe on or off. The shoe also features a lace threaded through eight eyelets along the sides and around the back of the foot. Small holes perforate the medial side and forefront of the shoe. The outer sole is made from thermoplastic rubber. Via email you confirmed that the shoe does have a foxing band. The shoe will also be available in women’s sizes and is valued at over $12/pair.
The applicable subheading for the women’s Style Name Slip-On Boat Shoe K will be 6402.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: for women. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the kid’s Style Name Slip-On Boat Shoe K will be 6402.99.9095, Harmonized Tariff Schedule of the United States (HTSUS), which provides other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: other. The rate of duty will be 20 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.
The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.”
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 firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division