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 March 23, 2021, 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 96670 Ladies Side Cut Out Booties/AOP are women’s, closed toe/closed heel, slip-on, booties. The external surface area of the uppers (esau) and outer soles consist of 100 percent rubber/plastics. The boots measure approximately 6 ½ inches tall. They feature a side cut on the lateral side and a slide fastener on the medial side of the upper. The ankle bone of the wearer is mostly covered. They have approximately three-inch-tall heels resembling stacked leather heels. They do not have a foxing band or a foxing-like band and are not considered protective against water or inclement weather. The F.O.B. value is $6.55 per pair.
The applicable subheading for the women’s styles Style 96670 Ladies Side Cut Out Booties/AOP will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area measures over 90 percent rubber or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other. The rate of duty will be 6 percent ad valorem.
Style 96667 Ladies Side Cut Out Booties/Black and style 96669 Ladies Side Cut Out Booties/ Chestnut are woman’s, closed toe/closed heel, below-the-ankle, slip-on, boots. Both styles are similar in styling and construction and measure approximately 4 inches in height. The external surface area of the upper’s (esau) and outer soles are 100 percent rubber/plastics. The boots feature side cuts on the lateral and medial sides. There is no foxing or foxing like bands and not considered “protective.” There are approximately 1 ½ heels attached, pull tabs and the F.O.B. values are $6.55 per pair for both styles.
The applicable subheading for style 96667 Ladies Side Cut Out Booties/Black and style 96669 Ladies Side Cut Out Booties/Chestnut will be 6402.99.3165, 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 97006 Ladies Bootie Slippers/ Grey Knit is a woman’s closed toe/closed heel, above-the ankle, bootie-type slipper with a knit textile material sock-top upper measuring approximately 6 inches tall. The 2 ½ inch outer sole is made of rubber plastic with 99.59 percent textile covering in contact with the ground. There is no foxing like band. The upper is sewn to the outside of the outer rubber/ plastics sole. The booties have plush, thin, soft lining and thick rubber/plastics underfoot cushioning. A decorative textile knit bow tie is located at the top of the slipper. Rubber/plastics account for more than 10 percent total wight of the slipper. The F.O.B. value is $4.15 per pair.
You suggest classification of 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. We disagree. 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 the women’s style 97006 Ladies Bootie Slippers/ Grey Knit 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 6404.219.20 and except footwear having a foxing or a 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: house slippers. The general rate of duty will be 12.5 percent ad valorem.
Style 96832 Ladies Faux Fur Lined Rain Booties/Black is a woman’s closed toe/closed heel, above-the ankle boot. The boot measures approximately 6 ½ inch high. The esau is predominantly rubber/plastics with textile gores on lateral and medial sides of top of boot. The rubber/plastics outer sole has leather covering. The boot is protective against water. You provided an F.O.B. value of $6.06 per pair.
The applicable subheading for the women’s style 96832 Ladies Faux Fur Lined Rain Booties/Black 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.
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