CLA-2-64:OT:RR:NC:N2:247
Mr. Greg Fields
Vera Bradley Designs
12420 Stonebridge Road
Roanoke, IN 46783
RE: The tariff classification of footwear from China and Vietnam
Dear Mr. Fields:
In your letter dated January 30, 2019, you requested a tariff classification ruling. The submitted three half-pair samples identified as style numbers/names 22800 Cozy Booties, 23311 Printed Slippers and 23633 Embellished Slippers. The samples will be returned as per your request.
All styles of the women’s footwear have uppers constructed of polyester textile materials. The 22800 Cozy Booties have closed toes/closed heels with the topline above the ankle. The 23311 Printed Slippers and 23633 Embellished Slippers have closed toes and open backs. Each style is lined with faux fur materials. The outer soles are rubber/plastics with textile covering more than half of the external surface area touching the ground. The total weight of the shoes accounts for more than 10 percent rubber or plastics. There are no foxing bands, nor are they considered “protective” footwear. The F.O.B. values range from $4.99 to $8.10 per pair. They do not meet the definition of house slippers described in statistical note 1(d) of Chapter 64, of the Harmonized Tariff Schedule of the United States.
The applicable subheading style numbers/names 22800 Cozy Booties, 23311 Printed Slippers and 23633 Embellished Slippers. will be 6404.19.3750, 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: Footwear with outer soles of rubber or plastics: Other: Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: Other: 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 U.S. note 5 to this chapter.” Other: for women. The duty rate 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