CLA-2-64:OT:RR:NC:N4:447
Ms. Sandy D. Marsh
Totes Isotoner Corporation
9655 International Blvd.
Cincinnati, OH 45246
RE: The tariff classification of footwear from China Dear Ms. Marsh: In your electronic ruling request submitted on January 14, 2014 you requested a tariff classification ruling. The photographs and descriptive literature provided by you depicts a women’s slip-on molded rubber or plastics “waterproof” flat shoe that does not cover the ankle. You identify this shoe as style #2M006 and state that it is lined with nylon textile material.
The applicable subheading for the women’s waterproof flat shoe identified as style #2M006 will be 6401.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not cover the ankle or knee; which is not 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; in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); and which does not have a foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be Free.
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,
Gwenn Klein-Kirschner
Acting Director
National Commodity Specialist Division