CLA-2-64:OT:RR:NC:4:447
Ms. Sandra Kobs
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of footwear from China
Dear Ms. Kobs:
In your letter dated October 10, 2012 you requested a reclassification ruling.
The submitted half-pair sample identified as style name “MDSOFIECOGNAC,” is a women’s fashion boot with a rubber or plastics outer sole. The slip-on boot has a slide fastener on the lower medial side of the shaft and at the top. These slide fasteners allow for ease of entry of the foot into the boot and do not act as closures which secure the boot to the wearer’s foot and/or leg. The external surface area of the upper consists of polyester textile material which has been “flocked” onto its surface with (pu) polyurethane (fibrous material both tactile and visible on the surface). The outer sole is rubber or plastics. You provided a component material weight breakdown by percentage, which shows the boot to consist of more than 10 percent by weight of rubber or plastics (86%). The boot is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather, and is available in women’s sizes 6-11 at a cost of $16.90 per pair.
The applicable subheading for the women’s fashion boot, style name “MDSOFIECOGNAC” will be 6404.19.3960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other: other: for women. The rate of duty will be 37.5% 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 http://www.usitc.gov/tata/hts/.
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 (646) 733-3042.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division