CLA-2-64:OT:RR:NC:N2:247
Ms. Heather M. Snyder
SMD Wynne Corporation
8055 B Corporate Blvd.
Plain City, Ohio 43064
RE: The tariff classification of footwear from Italy
Dear Ms. Snyder:
In your letter dated June 13, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a sample of the items in question. The samples will be returned.
Style name Calzuro Rebel is a unisex, closed toe, closed heel shoe that does not cover the ankle. The rubber/plastics upper and outer sole appear to be molded separately and subsequently joined. The external surface area of the upper and the outer soles are over 90 percent rubber or plastics. The molded outer sole overlaps the upper by at least ΒΌ of an inch and are slip-resistant. The shoe features an adjustable T strap originating at the back of the heel that is secured on either side of the heel. This style has numerous vent holes along the perimeter where the upper meets the outer sole. The F.O.B. value per pair is $23.04. You assert the Calzuro Rebel is a specialty shoe designed for healthcare workers. As they are offered in five color combinations for sale to all on the internet, they would not be considered work footwear.
This footwear is fitted with removable insoles identified as Calzuro Rebel Removable Insoles. The insoles are imported with the Calzuro Rebel, however the insoles may be imported separately as replacement parts. They are comprised of rubber or plastics and measure approximately 1/8 of inch at the forefoot and approximately one inch at the heel. The F.O.B. value is $8.41 per pair.
The applicable subheading for the Calzuro Rebel shoe will be 6402.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: for women. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the Calzuro Rebel Insoles, when imported separately, will be 6406.10.6000, HTSUS, which provides for parts of footwear (including uppers whether attached to soles other than outer soles); uppers and parts thereof, other than stiffeners: other: of rubber or plastics. The rate of duty will be free.
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