CLA-2-64:OT:RR:NC:N3:447
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 June 30, 2014 you requested a tariff classification ruling on behalf of Aldi. As requested the samples are being returned to you.
The submitted samples, identified as Style numbers 0194, 0195, 0196 (adult) and 0197 (children), are closed toe/open heel clog shoes that do not cover the ankle. All of the molded uppers and outer soles are made from rubber/plastics. All the styles feature a removable faux-fur textile material inner lining, which extends out and is secured onto the external surface of the upper, forming a 1.5 inch wide cuff-like and topline collar. The textile lining and combination topline collar is secured onto the upper surface area by means of a snap closure. Style number 0197 includes a separately attached removable strap which is secured to either side of the upper with a snap closure. All of the styles have vent holes at the vamp. The shoes do not have a foxing or a foxing-like band and are not protective. We have determined, based on a visual estimate, that textile accounts for more than 10 percent of the upper’s external surface area.
We disagree with your classification of the shoes under subheading 6402.99.6990, Harmonized Tariff Schedule of the United States (HTSUS). The classification applies to shoes that cover the ankle.
The applicable subheading for Style numbers 0194, 0195 and 0196 (adult) will be 6402.99.4960, HTSUS, which provides for footwear, Other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.33, HTSUS, and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: for women. The rate of duty will be 37.5 percent ad valorem.
The applicable subheading for Style number 0197 (children) will be 6402.99.4980, HTSUS, which provides for footwear, Other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: footwear with open toes or open heels: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.33, HTSUS, and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other. The rate of duty will be 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/.
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
Director
National Commodity Specialist Division