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-006, ISA-004, ISA-010, ISA-021 and ISA-009.
Style # ISA-006 and style # ISA-004 are open toe/open heel men’s sandals. Both styles have uppers of predominantly rubber or plastics and rubber or plastics outer soles. Style # ISA-006 has two hook and loop strap closures on the lateral side of the shoe. Style # ISA-004 has four hook and loop strap closures on the lateral side, ankle and forefoot of the shoe. The sandals do not have a foxing or a foxing-like band and are not “protective.” For Style # ISA-004 you suggest classification under 6402.99.3717, Harmonized Tariff Schedule of the United States (HTSUS). As these are men’s shoes, they will be classified accordingly.
The applicable subheading for style # ISA-006 and style # ISA-004 will be 6402.99.3145 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 (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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): other: other: other: for men: other. The rate of duty will be 6 percent ad valorem.
Style # ISA-010 is an open toe/open heel woman’s sandal with a hook and loop strap closure on the lateral side of the shoe and an outer sole of rubber and plastics. The upper is predominantly rubber or plastic. The sandals do not have a foxing or a foxing-like band and are not “protective.”
The applicable subheading for style # ISA-010 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: (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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): other: other: other: for women. The rate of duty will be 6 percent ad valorem.
Style # ISA-021 is a closed toe/closed heel below the ankle woman’s shoe with an outer sole of rubber or plastics. The upper is predominantly leather. You provided an F.O.B. value over $2.50 per pair.
The applicable subheading for style #ISA-021 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.
Style # ISA-009 is an open toe/open heel children’s sandal with an outer sole of rubber and plastic. The upper is predominantly leather with two hook and loop strap closures on the lateral side of the shoe. You suggest classification under 6403.99.9065, HTSUS, the provision for woman’s shoes. We disagree. The shoes will be classified in the subheading providing for children’s footwear.
The applicable subheading for style #ISA-009 will be 6403.99.9071, 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: 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