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 and Vietnam
Dear Ms. Huang:
In your electronic submission dated October, 22, 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 # 95709 Ladies Flats are woman’s, closed toe/closed heel, slip-on, ballet-style, flat shoes. The shoe does not cover the ankle. The rubber/plastics upper is decorated with many interstices of various sizes that are arranged to look like flowers. It has a molded rubber/plastics outer sole. The shoe does not incorporate a metal toe cap, a foxing or foxing-like band, and is not considered protective. The F.O.B. value is $3.70 per pair. The shoe is made in China.
The applicable subheading for style # 95709 Ladies Flats, will be 6402.99.3165, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women. The rate of duty will be 6 percent ad valorem.
Style 95957 Men’s Leather Footbed Sandals/ Black, and style 95958 Men’s Leather Footbed Sandals, Taupe, are open-toe/open-heel, below-the-ankle, slip-on sandals. The uppers of both styles consist of two wide leather straps. There is one strap across the toes, and one strap across the vamp. The wearer can adjust the straps by utilizing the functional buckle closures located toward the lateral side of the foot. The upper of Style 95957 Men’s Leather Footbed Sandals/ Black is said to consist of “Action Leather.” The Leather appears to be coated with a thin layer of rubber/plastic on the external surface giving a smooth surface. Style 95958 Men’s Leather Footbed Sandals, Taupe, have a suede leather surface. Leather is considered the constituent material of the uppers. The contoured midsoles are made to give the appearance of cork. The styles have no foxing or foxing-like bands. The outer soles are made of rubber or plastics. The F.O.B. value is $4.38 per pair for both styles. The footwear is made in Vietnam.
The applicable subheading for style 95957 Men’s Leather Footbed Sandals/ black, and style 95958 Men’s Leather Footbed Sandals/ Taupe will be 6403.99.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 percent ad valorem.
Style # 95711 Ladies Flat/Stripped is a woman’s, closed toe/closed heel, slip-on, flat style shoe that does not cover the ankle. The upper consists of vegetable fiber textile as the constituent material. The shoe has a pointed toe, is open on the medial side of the foot at the arch, and is closed on the lateral side. It is decorated over the toes with a securely attached bow consisting of the same material. The rubber/plastic outer sole has an overlay of textile material covering 65.44 percent of the external surface area in contact with the ground. Rubber/plastics accounts for 10 percent or more of the total weight of the shoe. It does not have a foxing, or foxing-like band. The F.O.B. value is $3.70 per pair. The country of origin is China.
The applicable subheading for 95711 Ladies Flat/Stripped Ladies Canvas Sneaker/Stripe will be 6404.19.3660, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; footwear having uppers of 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; for women. The rate of duty will be 7.5 percent ad valorem.
Style # 95712 Ladies Flats/AOP is a woman’s, closed toe/closed heel, slip-on, flat style shoe. The upper consists of polyester textile material. The shoe does not cover the ankle. The rubber/plastic outer sole has an overlay of textile material covering 67.66 percent of the external surface area in contact with the ground. It does not have a metal toe cap, a foxing band, and is not considered protective. The F.O.B. value is $3.70 per pair. The shoe is made in China.
The applicable subheading for style# 95712 Ladies Flats/AOP Ladies Canvas Sneaker/Beige 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 U.S. note 5 to this chapter; other; for women. 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.
Please note the submitted samples do not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
In addition, 19 CFR Section 134.46, requires that when the name of any city or locality in the U.S., or the name of any foreign country or locality other than the name of the country or locality in which the article was manufactured or produced, appear on a imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and in lettering of at least a comparable size, the name of the country of origin preceded by "Made in", "Product of", or other words of similar meaning.
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