CLA-2-64:OT:RR:NC:N2:247
Ms. Erika L. Bremer
Weyco Group Inc.
333 W. Estabrook Blvd.
Glendale, WI 53212
RE: The tariff classification of footwear from China
Dear Ms. Bremer:
In your electronic letter dated February 1, 2018, resubmitted April 19, 2018, you requested a tariff classification ruling. The submitted sample, identified as Style 25263, will be returned to you.
Style # 25263 is a man’s, closed-toe, closed-heel, below-the-ankle, slip-on shoe. The upper is made from textile material decorated with intermittently spaced rubber or plastics glitter “dots.” The glitter does not completely obscure the underlying textile material which is considered the constituent material of the upper. Via email, you confirmed that the textile material is made from man-made fibers. There is a strip across the vamp displaying an attached metal ornament. The metal ornament is considered to be an accessory or reinforcement. The outer sole is made from rubber or plastics with textile flocking applied to the majority of the outer sole in contact with the ground. The outer sole extends up the back of the approximately ¾ inch attached heel. The shoe is not protective and does not have a foxing or foxing-like band. Rubber or plastics components make up more than 10 percent of the total weight of the shoe. You provided the value of the shoe as over $8/pair.
The applicable subheading for Style # 25263 will be 6404.19.3730, 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 men. The rate of duty will be 12.5 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