CLA-2-64:OT:RR:NC:N4:447
Ms. Maribeth Dedmon
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of footwear from China
Dear Ms. Dedmon:
In your letter dated December 1, 2011 you requested a tariff classification ruling on behalf of Dolgencorp, Inc. for four samples of footwear.
The submitted half-pair sample which you identify as SKU# 44001274, is a women’s open toe/heel house slipper with a thermo plastic rubber (TPR) outer sole which measures 3mm in thickness and is the material having the greatest surface area in contact with the ground. The upper is composed of textile materials.
The applicable subheading for the women’s house slipper, SKU# 44001274 will be 6404.19.3915, 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: other: footwear with open toes or open heels; footwear that is more than 10 percent by weight of rubber or plastics; other: house slippers. The rate of duty will be 37.5 percent 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/.
In reference to the other three samples which you identify as SKU #’s 43309844, 43309542 and 43306713, we are returning your request for a ruling, and any related samples, exhibits, etc. This letter concerns your request for a classification ruling under the Harmonized Tariff Schedule of the United States (HTSUS) for footwear with an outer sole composed, in part, of textile material.
On October 31, 2011, the President of the United States proclaimed the enactment of the modifications to the HTSUS set forth in Investigation No. 1205-8, which was conducted by the U.S. International Trade Commission pursuant to Section 1205(a) of the Omnibus Competitiveness Act of 1988 (19 U.S.C. §3005(a). These modifications, effective on December 3, 2011 per Federal Register Vol. 26 No. 213, dated November 3, 2011, include the addition of the new Additional U.S. Note 5 to Chapter 64, HTSUS (Note 5), which states, the following:
For the purposes of determining the constituent material of the outer sole pursuant to Note 4(b) to this Chapter, no account shall be taken of textile materials which do not possess the characteristics usually required for normal use of an outer sole, including durability and strength.
At this time, CBP is considering the interpretation of the note and the best method of communicating its proposed interpretation of the note. Such a determination will be made in the near future. For the present, CBP does not intend to issue prospective rulings on textile-soled footwear for outdoor use.
Once that process is concluded, CBP intends to resume issuing prospective rulings. You may, if you wish, resubmit your request for a prospective ruling at that time. In the interim, as with other provisions of the HTSUS, you should use reasonable care to determine whether Note 5 applies to your merchandise. The above referenced file is hereby administratively closed.
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