CLA-2-64:OT:RR:NC:N2:247
Rebecca Cheung-Tran
Macy's Merchandising Group
151 W 34th Street
New York, NY 10001
RE: The tariff classification of footwear from China
Dear Ms. Cheung-Tran:
In your letter dated February 21, 2024, you requested a tariff classification ruling. You have submitted descriptive literature, photographs and three samples. The samples will not be returned as requested.
Style WP-NIFTY-TEX is an open-toe/open-heel, slip-on, woman’s shoe. The upper consists of two wide straps, each consisting of five plaited rows of thin faux raffia strips. One strap spans the toes, the other, across the forefoot. The constituent material of the upper is considered textile material. The midsole measures approximately two inches tall under the forefoot and increases to form an approximately three-inch heel. The midsole is covered with plaited textile strips. The outer sole consists of rubber/plastics with applied textile flocking covering most of the external surface in contact with the ground. Rubber/plastics makes up more than ten percent of the total weight of the shoe.
Style WP-VIDAA-TEX is an open-toe/open-heel sandal. The upper consists of three straps covered with thin plaited faux raffia and edged with rubber or plastics. An approximately one-inch-wide strap spans the toes. A thin strap around the heel and a strap in front of the ankle is secured with a buckle on the lateral side. The constituent material of the upper is considered textile material. The faux raffia covered midsole measures approximately one- and one-half inches under the forefoot and a heel measuring approximately four inches tall. The outer sole is rubber or plastic with applied textile flocking covering most of the external surface in contact with the ground. Rubber/plastics makes up more than ten percent of the total weight of the shoe.
The applicable subheading for styles WP-VIDAA-TEX and WP-NIFTY-TEX will be 6404.19.3760, Harmonized Tariff Schedule of the United States (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. The rate of duty will be 12.5 percent ad valorem.
Style WP-SHERMER1 is an open-toe, open-heel, slip-on, platform shoe. The external surface area of the approximately three-inch-wide strap upper is covered with natural raffia plaited strips. The natural raffia covered midsole measures approximately one inch under the forefoot and increases to approximately two inches at the back. The outer sole consists of Ethylene-vinyl acetate (EVA).
Style WP-SHERMER2 is identical to style WP-SHERMER1 except for the external surface of the outer sole that meets the ground. Most of the external surface of the EVA outer sole of the WP-SHERMER2 is covered with non-durable textile flocking. The flocking is disregarded, and rubber/plastics is considered the constituent material of the outer sole.
The applicable subheading for styles WP-SHERMER1 and WP-SHERMER2 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.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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