CLA-2-64:OT:RR:NC:N2:247
Ms. Heather N. Jernquist
Nordstrom, Inc.
1600 7th Ave
Seattle, Washington 98101
RE: The tariff classification of footwear from China
Dear Ms. Jernquist:
In your letter dated October 30, 2023, you requested a tariff classification ruling. You have submitted descriptive literature and pictures of two samples.
Styles ABKIMORA-PU and ABKITCH-PU are open-toe/open-heel, women’s, slip-on, dress, high-heel sandals. The external surface area of the uppers consists of 100 percent Polyurethane (PU). The upper of the ABKIMORA-PU style consists of three clear PU straps. One strap spans the forefoot, another the top of the foot, and another placed diagonally across the vamp. The shoe is decorated with two large butterfly shaped ornaments that feature small sparkling cut glass stones. The toe and PU covered heel are shaped into subtle points. The upper of the ABKITCH-PU style consists of two clear PU straps. One strap is attached on either side of the forefoot and the other across the top of the foot. Each strap is decorated with a thin black PU strap in the middle of the strap, and a bow covered with small cut glass stones. The toe and PU covered clunk heel have a subtle square shape. The ornaments of both shoes are attached to the straps with minimal stitching. As such, the ornaments are considered “loosely attached appurtenances” and excluded from external surface area of the upper material measurements. Rubber or plastics is considered the constituent material of the upper for both styles. The outer soles for each style consist of rubber/plastics material, with textile flocking covering most of the external surface area in contact with the ground. The shoes have no foxing or foxing-like-bands and are not considered protective.
The applicable subheading for styles ABKIMORA-PU and ABKITCH-PU will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other 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 such as those mentioned in note 4(a) to this chapter) 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: Other.” The rate of duty will be 6 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.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division