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 November 20, 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 # 95960 Ladies Block Heel/Black is a woman’s, open toe/closed heel, casual shoe that has a separately attached, two inch tall heel. The upper consists of an approximately 1 ½ inch wide strap over the toes, and a piece that covers the heel and the back of the ankle. An approximately ½ inch wide strap wraps around the ankle and is secured on the lateral side with a buckle closure. The external surface area of the upper consists of rubber/plastics. The rubber/plastic outer sole has an overlay of textile material covering 70.95 percent of the external surface area in contact with the ground. 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 $5.43 per pair.
The applicable subheading for style # 95960 Ladies Block Heel/Black 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 95963 Ladies Summer Sandal/Nautical Stripe is a woman’s, open toe/open heel, slip-on, slide sandal. The external surface area of the upper consists of 100 percent vegetable fiber textile. The upper material is arranged to give the appearance of a bow on the vamp. It has a rubber/plastics footbed, a jute wrapped midsole, and a rubber/plastics outer sole. The outer sole has an overlay of textile material covering 73.07 percent of the external surface area in contact with the ground. Rubber and plastics account for more than 10 percent of the weight of the shoe. The F.O.B. value is $4.89 per pair.
Style 95965 Ladies Summer Sandal/Black is a woman’s, closed toe/open heel, casual shoe. The upper consists of vegetable fiber textile over the toes, and a jute covered piece around the heel that leaves the heel bone exposed. A textile lace is threaded through two holes in the heel piece. It is wrapped and tied around the ankle as a means of closure. The wedge shaped heel measures approximately 2 ½ inches at its tallest point. The midsole and the wedge are covered with jute material. The rubber/plastic outer sole has an overlay of textile material covering 61.23 percent of the external surface area that comes in contact with the ground. Rubber and plastics account for more than 10 percent of the weight of the shoe. The F.O.B. value is $4.89 per pair.
The applicable subheading for style # 95963 Ladies Summer Sandal/Nautical Stripe and style # 95965 Ladies Summer Sandal/Black 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: 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 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 95961 Ladies Block Heel/AOP is a woman’s, open toe/closed heel, shoe. The upper consists of an approximately 1 ½ inches wide strap over the toes, and a portion that covers the heel and the back of the ankle. An approximately ½ inch wide strap wraps around the ankle and is secured on the lateral side with a buckle closure. The external surface area of the upper consists of non-vegetable textile decorated with a floral pattern. The separately attached heel measures
approximately two inches tall and is wrapped with textile. The rubber/plastic outer sole has an overlay of textile material covering 70.95 percent of the external surface area in contact with the ground. The shoe does not incorporate a metal toe cap, a foxing or foxing-like band, and is not considered protective. Rubber and plastics account for more than 10 percent of the weight of the shoe. The F.O.B. value is $5.43 per pair.
Style 95964 Ladies Summer Sandal/AOP is an open toe/open heel slide style sandal that does not cover the ankle. The upper is formed by two straps, each measuring approximately two inches wide, crossed and affixed to the sides. The external surface area of the upper consists of textile fabric composed of tightly woven plastic strips measuring approximately 2 mm wide. The rubber/plastic outer sole has an overlay of textile material covering 74.04 percent of the external surface area in contact with the ground. Jute material encircles the perimeter of the midsole. Rubber and plastics account for more than 10 percent of the weight of the shoe. The F.O.B. value is $4.89 per pair.
The applicable subheading for style# 95961 Ladies Block Heel/AOP and style 95964 Ladies Summer Sandal/AOP 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 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 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."
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