CLA-2-64:OT:RR:NC:1:447
Ms. Sharon Pearce
Jack Lewin Associates
P.O. Box 66381
Chicago, IL 60666
RE: The tariff classification of footwear from China
Dear Ms. Pearce:
In your letter dated April 28, 2014 you requested a tariff classification ruling. You have submitted five samples identified as style numbers ISA-007, ISA-011, ISA-012, ISA-020 and ISA-001.
Style # ISA-007 is a woman’s closed toe/closed heel below the ankle shoe with an upper made of rubber and plastics and an outer sole of rubber and plastics. You provided an F.O.B. value of $6/pair. The shoe is neither “protective” nor does it have a foxing or a foxing-like band.
You suggest classification under 6402.99.3171, HTSUS the provision for children’s shoes. We disagree. The shoes will be classified in the subheading providing for woman’s footwear.
The applicable subheading for the woman’s style # ISA-007 will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem.
Style # ISA-012 is a child’s closed toe/closed heel below the ankle shoe with a rubber or plastics outer sole. The upper is predominantly rubber or plastics. The two functional straps have a hook and loop closure on the lateral side of the shoe. You provided an F.O.B. value of $4/pair. The shoe has foxing or a foxing-like band but is not “protective”. You suggest classification under 6402.99.3171, HTSUS. We disagree since this style has a foxing-like band.
The applicable subheading for the children’s shoe style # ISA-012 will be 6402.99.7990, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); having a foxing or a foxing-like band; which is not protective; other. Valued over $3.00 but not over $6.50/pair; other: other: The rate of duty is 90 cents/pair + 37.5% ad valorem.
Style # ISA-011 is a woman’s closed toe/closed heel shoe with a rubber or plastics outer sole. The upper is predominantly rubber and plastics. The relatively smooth outer sole is not consistent with the traction of an athletic shoe. The shoe has a foxing-like band but is not “protective”. You provided an F.O.B. value of $7/pair. You suggest classification under 6402.99.3171, HTSUS, the provision for children’s shoes. We disagree. The shoes will be classified in the subheading providing for woman’s footwear.
The applicable subheading for woman’s style # ISA-011, will be 6402.99.8061, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; footwear 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; valued over $6.50 but not over $12/pair: other: for women. The rate of duty will be 90 cents/pr. + 20% ad valorem.
Style # ISA-020 is men’s casual closed toe/closed heel below the ankle shoe. The upper is predominantly leather and the outer sole is made of rubber or plastics. You provided an F.O.B. value of $12/pair.
The applicable subheading for the men’s casual shoe, Style # ISA-020 will be 6403.99.6075, 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 men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% ad valorem.
Style # ISA-001 is a woman’s closed toe/closed heel slip-on below the ankle shoe. The upper is predominantly leather and the outer sole is made of rubber or plastics. You provided an F.O.B. value of $8 per pair. You suggest classification under 6403.99.6090, HTSUS, the provision for youth and boys shoes. We disagree. The shoes will be classified in the subheading providing for woman’s footwear.
The applicable subheading for the woman’s s style # ISA-001 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: 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.
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