CLA-2-64:OT:RR:NC:N2:247
Angelica Valenta
TOMS Shoes LLC
5800 Uplander Way, Suite 100
Culver City, CA 90230
RE: The tariff classification of casual shoes from China
Dear Ms. Valenta:
In your letter dated September 12, 2024, you requested a tariff classification ruling. Samples were examined and disposed of.
The item submitted identified as “OSLO SLIPPER” WNFH25-SL-26530-1 is a woman’s, slip-on, below-the-ankle, casual shoe. The external surface area of the upper consists of 54 percent polyester textile, 34 percent polyester faux fur, and 12 percent cotton. It is lined with polyester faux fur and has a rubber or plastics outer sole. The external surface area of the outer sole in contact with the ground consists of 59.8 percent applied textile and 40.2 percent rubber or plastics. Rubber or plastics is said to make up more than 10 percent of the weight of the shoe. The shoe does not have a foxing or foxing-like band. The value provided is $11.38 per pair.
The applicable subheading for the “OSLO SLIPPER” WNFH25-SL-26530-1, 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 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 6404.19.20 and except footwear having a foxing or 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 U.S. note 5 to this chapter: Other: For women. The rate of duty will be 12.5 percent ad valorem.
You also requested the tariff classification of the aforementioned style when manufactured using an upper of plastic-coated leather. The proposed style will be identified as DK3004 and will have an upper of recycled leather with a thin PU coating. The addition of a thin rubber or plastics coating does not alter the constituent material of the upper.
The applicable subheading for style DK3004 will be 6403.99.9065, HTSUS, which provides for Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50 /pair: other: other: for women: other. The rate of duty will be 10 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6403.99.9065, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6403.99.9065, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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/.
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