CLA-2-64:OT:RR:NC:1:447
Mr. David A. Giardino
Sr. Manager Operations & Logistics
FitFlop USA LLC
10 Bank St
Suite 1191
White Plains, NY 10606
RE: The tariff classification of footwear from China
Dear Mr. Giardino:
In your letter dated May 16, 2014, you requested a tariff classification ruling. This ruling is being issued based upon the accuracy of your statements regarding the identity of the component materials, by percentage, used to manufacture these shoes. This information may be verified at the time of importation.
The submitted photographs are of a women’s slip-on shoe Style #SS15 with 100% cotton canvas uppers that do not cover the ankle. You state that the rubber or plastics outer soles are covered with 100 percent cotton fibers that have been applied by a flocking process which predominate as the constituent material having the greatest surface area in contact with the ground, but do not possess the characteristics usually required for normal use of an outer sole, including durability and strength. The shoe does not have a foxing or a foxing-like band and is not “protective.”
The applicable subheading for the women’s slip-on shoe Style # SS15 will be 6404.19.3660, 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 of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; footwear having uppers of 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 U.S. note 5 to this chapter; for women. The rate of duty will be 7.5 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/.
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