CLA-2-64:OT:RR:NC:N2:247
Ms. Franquelina M. Pena
Nine West Holdings
1411 Broadway
New York, NY 10018
RE: The tariff classification of footwear from China
Dear Ms. Pena:
In your letters dated January 9, 2018, and February 12, 2018, you requested a tariff classification ruling. Your sample will be returned.
A sample and descriptive literature were submitted with your letter. Style NWQUESTFORU is a woman’s closed-toe, closed-heel, above-the-ankle, below-the-knee, slip-on, dress boot. The boot measures approximately 18 inches in height, including a 3 ½ inch attached heel. The upper is made from textile material, bovine leather suede, and decorated with ostrich feathers. As per your letter, the predominant material of the upper is the textile material located at the shaft. The ostrich feathers are attached to ribbons. The ribbons are arranged in seven evenly spaced rows and stitched in multiple places to the shaft. The feathers, considered accessories or reinforcements, cover the shaft of the boot, back heel, and a portion of the vamp. The suede covers the top and sides of the foot. It has a rubber/plastic outer sole. As per a laboratory report submitted with your second letter, the weight of the rubber/plastics components, account for more than 10 percent of the total weight of the boot. You provided an F.O.B. value of $60 per pair.
You suggested a classification of this style under subheading 6404.19.3760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with textile uppers, and outer soles of rubber/plastics with non-durable textile materials occupying the majority of the external surface area touching the ground. The submitted sample was examined using magnification. No textile material was found. Alternatively, you suggested a classification of the boot under subheading 6405.90.9000, HTSUS, which provides for other footwear including footwear with uppers whose constituent material is feathers. This office is of the opinion the feathers found on style NWQUESTFORU would not be a plausible upper material. Due to the aforementioned reasons, the boot will be classified elsewhere.
The applicable subheading for style NWQUESTFORU will be 6404.19.3960, 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: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 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 on World Wide Web at https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division