CLA-2-64:OT:RR:NC:N3:447
Ms. Carol Robertson
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097
RE: The tariff classification of footwear from China
Dear Ms. Robertson:
In your letter dated April 8, 2015 you requested a tariff classification ruling on behalf of Just Fabulous Inc. As requested the samples are being returned.
The submitted samples are three styles of women’s production shoes (Size 6). Kiley (Style No. JFF4712) is a tan colored, closed toe, closed heel over the ankle, below the knee fashion boot. The sewn upper is made from a textile microfiber fabric that creates a faux suede leather look. The shaft, foot and toe area are lined with a thin knit fabric. It features a functional metal zipper that is placed at the heel and extends the length of the boot’s shaft. The boot measures approximately 16 inches in height. The outer sole is made from rubber or plastics. The forefront features textile flocking that covers the majority external surface area. The boot does not have a foxing or foxing-like band and is not considered to be protective. The boot is valued at $13.10 per pair.
Lavinie (Style No. PP1512410) is a black colored, closed toe, closed heel, below the ankle slip-on shoe with a separately attached 3 inch heel. The upper is made from a textile microfiber that creates a faux suede look. The heel is covered with the same textile material as the upper. The outer sole of the shoe is made from rubber or plastics which features textile flocking that covers the majority of the external surface area under the forefoot. The shoe is not protective nor does it contain a foxing or foxing-like band. It is valued at $8.80 per pair.
Veronica (Style No. JGG4236) is an aqua colored, open toe, and closed heel shoe. The upper is made from textile. The separately attached 5 inch heel is also covered with textile. The shoe is designed with six straps that cross the foot and extend upwards covering the ankle. It has a functional metal zipper located at the back of the heel. The outer sole is made from rubber or plastics. The forefront features textile flocking that covers the majority of the external surface area. The shoe is valued at over $12.00 per pair.
The applicable subheading for Lavinie (Style No. PP1512410) and Veronica (Style No. JGG4236) will be 6404.19.3760, 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: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than 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 note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for Kiley (Style No. JFF4712) will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for women. The rate of duty will be 9 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 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division