CLA-2-64:OT:RR:NC:N4:447
Ms. Darlene Irish
Talbots Import, LLC 1 Talbots Drive
Hingham, MA 02043
RE: The tariff classification of footwear from China
Dear Ms. Irish: In your letter dated March 22, 2011 you requested a tariff classification ruling. The submitted sample identified as style “BLINN1,” is a women’s closed-toe/heel slip-on “ballet” shoe with a leather outer sole and an upper of predominately textile material. You describe the textile upper as “refined straw” made of 57% nylon (polyammidica) and 43% cotton. The shoe features decorative plastic studs (accessories or reinforcements) that are stitched to and which encircle the top of the upper and a small separately attached 2mm thick rubber heel. Since there is no component material “weight” measurement provided, we have determined that the shoe is not over 10% by weight of rubber or plastics. You provided an F.O.B. value of $27.30/pair.
The applicable subheading for style “BLINN1” with an outer sole of leather will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); footwear with outer soles of leather or composition leather; in which the shoe, by weight, is less than 10% rubber and/or plastics and is valued over $2.50 per pair; for women. The rate of duty will be 10% ad valorem.
The submitted sample identified as style “PRESA1,” is a women’s open-toe fashion “platform” shoe with a leather outer sole and a two-component material upper of predominately textile material. You describe the textile portion of the upper which covers the sides and back of the foot as “refined straw” made of 57% nylon (polyammidica) and 43% cotton and the “trim portion” of the upper which constitutes the vamp of the shoe as leather. A decorative leather bow (accessory or reinforcement) is securely stitched to the top of the vamp and is excluded from the external surface area measurement of the upper. Both the midsole (platform) and four inch heel are made of plastic and are covered with the same straw textile material of the upper. Since there is no component material “weight” measurement provided, we have determined that the shoe is over 10% by weight of rubber or plastics and over 50% by weight of textile materials plus rubber or plastics.
The applicable subheading for the women’s fashion platform shoe identified as style “PRESA1” will be 6404.20.6060, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole is of leather or composition leather; in which the shoe, by weight, is over 50% of textile materials, rubber and plastics and over 10% by weight of rubber and/or plastics. 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,
Robert B. Swierupski
Director
National Commodity Specialist Division