CLA-2-64:OT:RR:NC:N4:447
Ms. Amanda K. Broitman
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt, LLP
399 Park Avenue, 25th Flr.
New York, NY 10022-4877
RE: The tariff classification of footwear from China
Dear Ms. Broitman:
In your letter dated August 14, 2013 you requested a tariff classification ruling on behalf of your client, Union Way Corp.
The submitted half-pair sample identified as style SH1891-0L, is a women’s indoor “moccasin” slipper with a textile material upper that does not cover the ankle. You state in your letter that the rubber or plastics outer sole has a textile “overlay” that covers the rubber or plastics and have provided a laboratory report to substantiate this claim. We have visually examined the outer sole under magnification and have concluded that although it has textile strands embedded into it, these strands do not represent the constituent material having the greatest surface area in contact with the ground. In fact, the heel and forefoot areas of the otherwise flat outer sole have rubber or plastics traction dots with no textile material on them. Consequently, the outer sole is considered rubber or plastics and we disagree with your suggested classification under subheading 6404.19.3715, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; ‘footwear 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.’
The applicable subheading for the women’s moccasin slipper, style SH1891-0L will be 6404.19.3915, 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: not sports footwear; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; other: house slippers. The rate of duty will be 37.5% 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 http://www.usitc.gov/tata/hts/.
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 (646) 733-3042.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division