CLA-2-64:OT:RR:NC:N2:247
Ms. Jessy Huang
ISA-TRAESKO GmbH
Oderstrasse 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from China
Dear Ms. Huang:
In your electronic submission dated October 9, 2020, you requested a tariff classification ruling on five styles of footwear. You have submitted photographs, a ruling request letter, samples of five styles, and copies of laboratory reports.
Style # 95594/Ladies Ballerina Slippers/Lt. Blue are women’s, closed toe/closed heel, below-the-ankle, flat slippers. The external surface area of the upper (esau) of each slipper is comprised of 100 percent open-work chenille-type textile material. It is decorated with a thin velvet bow over the toes. The slipper is completely lined with faux fur. The rubber/plastic outer sole has textile material incorporated into the external surface area in contact with the ground. It has no foxing, or foxing-like band. The F.O.B. value is $2.39 per pair.
Style # 95595/Ladies Ballerina Slippers/Pink are women’s closed toe/closed heel, below-the-ankle, flat slippers. The esau of each slipper is comprised of 100 percent velvet-type textile material and completely lined with faux fur. Each is decorated with an animal design complete with attached “ears,” a “horn,” and embroidered eyelashes and nostrils. The rubber/plastic outer sole has textile material incorporated into the external surface area in contact with the ground. It has no foxing, or foxing-like band. The F.O.B. value is $2.39 per pair.
You suggest classification in subheading 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: footwear with outer soles of rubber or plastics; other; 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 note U.S. note 5 to this chapter; other; for women. The slippers meet the definition of “house slippers” as described in chapter 64, statistical note 1(d) of the Harmonized Tariff Schedule of the United States. They will be classified as such.
The applicable subheading for styles 95594/Ladies Ballerina Slippers/Lt. Blue and 95595/Ladies Ballerina Slippers/Pink will be 6404.19.3715, 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 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 note U.S. note 5 to this chapter; other; house slippers. The rate of duty will be 12.5 percent ad valorem.
Style # 95495/ Ladies Recycled Material Flats/Leopard is a woman’s closed toe/closed heel, below-the-ankle, slip-on, flat shoe. The esau consists of 100 percent textile materials. The rubber/plastic outer sole incorporates an overlay of textile material with 72.97 percent of the external surface area in contact with the ground. The shoe has no foxing, or foxing-like band and is not protective. The total weight of the shoe is over 10 percent rubber/plastics. The F.O.B. value is $4.99 per pair.
Style # 95497/ Ladies Recycled Material Flats/Navy Grey is a woman’s closed toe/closed heel, below-the-ankle, slip-on shoe. The esau is 100 percent textile materials. The rubber/plastic outer sole has an overlay of textile material with 71.47 percent of the external surface area in contact with the ground. The shoe has no foxing, or foxing-like band. The F.O.B. value is $4.99 per pair.
The applicable subheading for styles 95495/ Ladies Recycled Material Flats/Leopard and 95497/ Ladies Recycled Material Flats/ Navy Grey will be 6404.19.3760, 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 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 note U.S. note 5 to this chapter; other; for women. The rate of duty will be 12.5 percent ad valorem.
Style # 95072 /Ladies Garden Boots/Blue is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot. The boot measures approximately 6 inches tall from the bottom of the outer sole. As stated in the laboratory analysis, the esau is comprised of primarily rubber or plastics. There is elastic gore on the medial and lateral sides. The rubber/plastic outer sole has an overlay of leather material with 66.04 percent of the external surface area in contact with the ground. The boot is not lined and has no foxing, or foxing-like band. The F.O.B. value is $6.00 per pair.
The applicable subheading for style # 95072 /Ladies Garden Boots/ Blue will be 6405.90.9060, HTSUS, which provides for other footwear: other: other: other. 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