CLA-2-64:OT:RR:NC:N4:447
Ms. Dorothy Jones
Mid-America Overseas, Inc.
11 Commerce Drive, 3rd Flr.
Cranford, NJ 07016
RE: The tariff classification of footwear from Spain
Dear Ms. Jones:
In your letters dated December 7, 2010 and January 19, 2011, you requested a tariff classification ruling on behalf of your client, Espadrilles Banyoles.
The submitted half-pair sample identified as style “Bel/420,” is a women’s open toe/open heel “wedge espadrille” with a rubber/plastics outer sole. The shoe features a wedge heel made of cork and wrapped in plaited textile material. The mid-sole is comprised of the same plaited textile material. The upper, as stated by you, is 100% cotton with an external layer of rubber/plastics which completely obscures the cotton textile material. This layer is both visible and tactile on the upper’s external surface, thereby making the upper rubber/plastics. The shoe is secured to the foot with a heel strap which is part of the upper. You state in your letter that the importer suggests that this shoe, as well as the other submitted samples subject to this ruling request, be classified under subheading 6404.19.9090, 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. We disagree with this suggested classification.
The applicable subheading for style “Bel/420” will be 6402.99.3165, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories and reinforcements) is rubber or plastics (except footwear having a foxing or 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: other. The rate of duty will be 6% ad valorem.
The submitted half-pair sample identified as style “Erika/438,” is a women’s open toe/open heel “wedge espadrille” with a rubber/plastics outer sole. The shoe features a combination platform mid-sole and wedge heel made of rubber/plastics and wrapped in plaited textile material. The external surface of the upper, as stated by you, is 100% goat suede leather. The shoe is secured to the foot by a conventional buckle closure at the ankle. You provided an F.O.B. value of 73 Euros, which when converted to U.S. dollars is $97.00/pair.
The applicable subheading for style “Erika/438 will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10% ad valorem.
The submitted half-pair samples identified as styles “Brenda/600,” “Caty/600” and “Josi/600” are women’s open toe/open heel “wedge espadrilles” with rubber/plastic outer soles and uppers, as stated by you, of 100% cotton textile material. The shoes feature a wedge heel made of cork and wrapped in plaited textile material. The mid-soles are comprised of the same plaited textile material. They also feature functional lace closures at the ankle which help secure the shoe to the wearer’s foot.
The applicable subheading for styles “Brenda/600,” “Caty/600” and “Josi/600” will be 6404.19.2560, 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; footwear that is less than 10% by weight of rubber or plastics: with uppers of vegetable fibers: other: for women. The rate of duty will be 7.5% 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