CLA-2-64:OT:RR:NC:N3:447
Ms. Christina Stemley
Eddie Bauer, LLC
10401 NE 8th Street, Suite 500
Bellevue, WA 98004
RE: The tariff classification of footwear from China
Dear Ms. Stemley:
In your letter dated March 14, 2014 you requested a tariff classification ruling for six styles of women’s footwear.
This ruling is being issued based upon the accuracy of the Interim Footwear Invoices provided by you regarding the percentage measurements of the component materials used to manufacture these shoes. This information may be verified at the time of importation.
The submitted sample identified as style 9XX20002 “W. Lukla Pro,” is a women’s low-cut lace-up athletic shoe with a rubber or plastics outer sole and a predominately PU coated leather upper (52%) that is thick enough to change the external surface appearance from leather to plastic. The shoe has many characteristics in both styling and construction of athletic footwear. You provided an F.O.B. value over $12/pair.
The applicable subheading for the women’s athletic shoe, style 9XX20002 “W. Lukla Pro” will be 6402.99.9005, 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: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear 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; footwear that does not have open toes or open heels and is not of the slip-on type; valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 20% ad valorem.
The submitted half pair sample identified as style 9XX20013 “W. Sherling Boot Slipper,” is a women’s slip-on boot slipper which covers the ankle and has an outer sole of suede leather. The predominately suede leather upper has a shearling fur cuff (an extension of the lining) which overlaps the upper by approximately two inches.
The applicable subheading for the women’s slip-on boot slipper, style 9XX20013 “W. Sherling Boot Slipper” will be 6403.51.9030, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: covering the ankle: other: other: for other persons: for women: other. The rate of duty will be 10% ad valorem.
The submitted sample identified as style 9XX20001 “W. Lukla,” is a women’s lace-up athletic shoe with a rubber or plastics outer sole and a predominately suede leather upper (60%) that does not cover the ankle. The shoe has many characteristics in both styling and construction of athletic footwear. You provided an F.O.B. value over $2.50/pair.
The applicable subheading for the women’s athletic shoe, style 9XX20001 “W. Lukla” will be 6403.99.9031, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: tennis shoes, basketball shoes, and the like, for women: other. The rate of duty will be 10% ad valorem.
The submitted sample identified as style 9XX20012 “W. Sherling Scuff,” is a women’s closed toe/open heel slipper with a rubber or plastics outer sole. The predominately suede leather upper has a shearling fur cuff (an extension of the lining) which overlaps the upper by approximately two inches. You provided an F.O.B. value over $2.50/pair.
The applicable subheading for the women’s slipper, style 9XX20012 “W. Sherling Scuff” will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: not covering the ankle; other: other: other: for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10% ad valorem.
The submitted sample identified as style 9XX20006 “W. Microtherm Boot,” is a women’s lace-up boot with a rubber or plastics outer sole and a predominately textile material upper that covers the ankle. The Interim Footwear Invoice that you provided with the sample shows the upper to be predominately leather (75%), however, visual examination clearly shows the upper to be predominately “Micro Therm Fabric” as indicated on the hang-tag. The hang-tag also identifies the upper as having DWR coating which makes it protective against water for tariff classification purposes. There is two inch wide fur that encircles the topline of the boot.
The applicable subheading for the women’s boot, style 9XX20006 “W. Microtherm Boot” will be 6404.19.2060, 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: which is not “sports” or “athletic” footwear; 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: for women. The rate of duty will be 37.5 percent ad valorem.
The submitted sample identified as style 9XX20014 “W. Microtherm Slipper,” is a women’s closed toe/open heel slipper with a rubber or plastics outer sole that has a thin layer of textile material applied to its surface. This textile material does not possess the durability and strength of a textile outer sole. The predominately textile material upper has a ¾ inch wide faux fur collar that is an extension of the lining.
The applicable subheading for the women’s slipper, style 9XX20014 “W. Microtherm Slipper” will be 6404.19.3760, 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 not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5% 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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division