CLA-2-64:OT:RR:NC:N3:447
Mr. Anthony Melendez
The Wet Seal, Inc.
26972 Burbank
Foothill Ranch, CA 92610
RE: The tariff classification of footwear from China.
Dear Mr. Melendez:
In your letter dated July 30, 2014 you requested a tariff classification ruling.
You submitted three samples of footwear. The first shoe, identified as Style 90875, is a coral colored open heel and open toe slip-on thong sandal that does not cover the heel. The upper is made from a man-made fiber fabric and PU elastic strips. The vamp portion features glued on gold colored plastic “v” shaped decorations. It has an outer sole of rubber or plastic with a textile material applied to the majority of the external surface area that is in contact with the ground.
The second sample, identified as Style Sami-HF, is a black colored thong sandal with open toes and a closed heel that covers the ankle. The upper is made from man-made fiber fabric. The textile upper features a thong vamp with horizontal straps and two functional small metal buckle closures on the lateral side of the ankle. These two straps cover at least half of the lateral ankle bone and makes the sandal “footwear that covers the ankle” for tariff purposes. It also features a functional slide fastener closure on the back of the covered heel portion. The outer sole is made from rubber or plastics that is partially covered with textile. Visual examination indicates that the external surface area of this outer sole is predominately of rubber or plastics. You state that this sandal will be valued at $3.10 per pair.
The applicable subheading for Style 90875 will be 6404.19.3760, 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: footwear with outer soles of rubber or plastics: which is not “sports” or “athletic” footwear; 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 percent ad valorem.
The applicable subheading for Style Sami-HF will be 6404.19.7960, 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: not sports footwear; not 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; valued over $3 but not over $6.50/pair: other: other: other: for women. The rate of duty will be 90 cents/pair + 37.5 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/.
Your inquiry does not provide enough information for us to give a classification ruling on Style: Lovens. Your request for a classification ruling should include:
The measurements of the external surface area of the outer sole expressed in percentages.
The F.O.B. price per pair.
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Stacey.Kalkines @cbp.dhs.gov
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division