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 Bangladesh and China
Dear Ms. Huang:
In your electronic submission dated June 17, 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 97328 Ladies Lambskin Boots/Black is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot. The boot measures approximately 8 ½ inches high. The external surface area of the upper (esau) is predominantly cow suede leather. The outer sole consists of rubber or plastics. There is no foxing or foxing-like band. The boot is fully lined with lamb fur and overlaps the top and lateral side shaft. It is considered “protective” against cold weather. The FOB price is $12.90 per pair. This boot is made in Bangladesh.
Style 97329 Ladies Lambskin Boots/Tan is a woman’s, closed toe/closed heel, above-the- ankle, below-the-knee, slip-on boot. The boot measures approximately 8 ¾ inches high. The external surface area of the upper (esau) is predominantly cow suede leather. Rubber/plastics materials makes up the outer sole. The boot is completely lined with lamb fur that also decorates the outside of the shaft. The boot is considered “protective” against cold weather but has no foxing or foxing like band. The FOB price $12.90 per pair. The boot is made in Bangladesh.
The applicable subheading for the women’s styles 97328 Ladies Lambskin Boots/Black 97329 and Ladies Lambskin Boots/Tan will be 6403.91.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10 percent ad valorem.
Style 97438 Faux Fur Slides/Red is a woman’s, open toe/open heel, below-the-ankle slipper. The esau consists of non-vegetable faux fur textile material. The sewn-in elastic heel strap measures approximately 1 1/8 inches wide. The rubber or plastics outer sole has textile materials in contact with the ground. The cushioned insole is comprised of rubber or plastics materials. The footbed is lined with faux fur. Rubber/plastics makes up 10 percent or more of the total weight of the shoe. This style meets the definition of “house slipper” as described in chapter 64, statistical note 1(d) of the HTSUS. The F.O.B. value is $3.20 per pair. This footwear is made in China.
Style 97439 Faux Fur Slides/Ivory is a woman’s, open toe/open heel, below-the-ankle slipper. The esau consists of non-vegetable faux fur textile. The upper is comprised of two straps, measuring approximately 1 ½ inches each, that are crisscrossed over the foot. The rubber or plastics outer sole has textile material on the external surface that comes in contact with the ground. The cushioned insole is comprised of rubber or plastic materials. The footbed is lined with faux fur. Rubber/plastics makes up 10 percent or more of the total weight of the shoe. The F.O.B. value is $3.20 per pair. This footwear is made in China.
Style 97440 Faux Fur Slides/Black is an open toe/open heel woman’s slipper. The slipper does not cover the ankle. The esau consists of 100 percent faux fur textile. The outer sole is rubber or plastics with a textile covering. The cushioned insole is comprised of rubber or plastic materials with a faux fur lined footbed. Rubber/plastics makes up 10 percent or more of the total weight of the shoe. The F.O.B. value is $3.20 per pair. The footwear is made in China.
You suggested a classification for women’s styles 97438 Faux Fur Slides/Red, 97439 Faux Fur Slides/Ivory, and 97440 Faux Fur Slides/Black 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 with open toes or open heels: 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. We agree to the eighth digit only. These styles meet the definition of “house slippers” as described in chapter 64, statistical note 1(d) of the Harmonized Tariff Schedule of the United States. Therefore, they will be classified accordingly.
The applicable subheading for women’s styles 97438 Faux Fur Slides/Red, 97439 Faux Fur Slides/Ivory, and 97440 Faux Fur Slides/Black 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
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