CLA-2-64:OT:RR:NC:N2:247
Ms. Marian Arndt
iesse Schuh GmbH
Schweppenkamp 8
Goslar, 38644
Germany
RE: The tariff classification of footwear from Bosnia and Herzegovina
Dear Ms. Arndt:
In your letter dated May 28, 2024, you requested a tariff classification ruling. You have submitted descriptive literature. No sample was submitted with this request.
Style # 713001 is a closed toe, open heel, slip-on shoe that does not cover the ankle. The external surface area of the upper is predominantly felted wool textile material, with a leather strip sewn around the topline. The midsole is comprised of a thick layer of cork and rubber/plastics. The outer sole is composed of rubber/plastics. Rubber or plastics components weigh 10 percent or more of the total weight of the shoe. The F.O.B. is valued over $12/pair.
You suggested a classification under subheading 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), the provision 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: Other: Valued over $12/pair. We disagree. The rubber/plastic components make up more than 10 percent of the total weight of the shoes and the footwear has open heels. For these reasons, they will be classified elsewhere.
The applicable subheading for style # 713001 will be 6404.19.3960, HTSUS, which provides for Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Other: Footwear with open toes or open heels: Other: Other: Other: For women. The rate of duty will be 37.5 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/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If 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.
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