CLA-2-64:OT:RR:NC:N4:447
Mr. Thomas A. Claypool
Native Shoes
46 Water Street
Vancouver, BC Canada V6B 1A4
RE: The tariff classification of footwear from China
Dear Mr. Claypool:
In your undated letter, you requested a tariff classification ruling for three half-pairs of “unisex” footwear.
The submitted sample identified as GLM-11 “The Howard”, is a closed toe/closed heel unisex slip-on shoe of what you describe as two piece construction. The upper is composed of injection moulded EVA rubber/plastics and features numerous vent holes or openings which completely encircle the shoe. The separately attached outer sole is also composed of EVA rubber/plastics. The shoe does not have a foxing or foxing-like band and is not protective.
The submitted sample identified as GLM-04 “The Jericho”, is a closed toe/closed heel unisex slip-on shoe of what you describe as one piece construction. The outer sole and upper are composed of injection moulded EVA rubber/plastics and the upper features numerous vent holes or openings along the vamp, instep and heel portions of the shoe. The shoe does not have a foxing or foxing-like band and is not protective.
The applicable subheading for both GLM-11 “The Howard” and GLM-04 “The Jericho” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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) 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. The rate of duty will be 6 percent ad valorem.
The submitted sample identified as GLM-08 “Featherlite,” is an ankle high lace-up shoe with an outer sole composed of rubber/plastics. You describe the upper to be composed of 100% man –made materials, i.e. faux suede and polyester mesh. These materials are considered “textile” for tariff classification purposes. The shoe does feature a foxing or foxing-like band which completely encircles the shoe and overlaps the upper by ¼ of an inch. The F.O.B. value is $5.75/pair.
The applicable subheading for GLM-08 “Featherlite” will be 6404.19.7060, 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: other: valued over $3 but not over $6.50/pair: other: other: for women. The rate of duty will be 90 cents/pair + 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,
Robert B. Swierupski
Director
National Commodity Specialist Division