CLA-2-64:OT:RR:NC:N4:447
Ms. Amy Newman
Livingston International
5350 Lewis Road, Suite A
Sandston VA 23150
RE: The tariff classification of footwear and footwear parts from Austria and Germany
Dear Ms. Newman: In your letters dated March 26, 2015 and May 8, 2015 you requested a tariff classification ruling on behalf of AGS Incorporated. You submitted a sample of a wool felt upper with a completely closed bottom that does not cover the ankle and which has been formed to foot shape by lasting. Also, submitted was a footwear “bottom” consisting of a cork midsole attached to a rubber/plastics outer sole. In your letter you indicate that the uppers and bottoms will be imported into the U.S “unassembled.” Via phone you stated that the uppers and bottoms will be imported in the same shipment in unequal quantities of each other. The wool felt uppers are valued over $12/pair.
The General Rules of Interpretation (GRI’s) govern the classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 2(a) provides the following: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
The relevant Explanatory Notes (EN's) which represent the views of the international group of tariff classification experts that drafted the Harmonized System confirm that articles which have the essential character of the finished article at the time of importation, although incomplete, are to be classified the same as the completed item. Following GRI 2(a) the uppers and bottoms imported in equal quantities are considered completed shoes. The uneven quantities (extra-unmatched) uppers to bottoms are considered parts. Information on the weight of the rubber/plastics component in relation to the total weight of a completed shoe was not yet available. This information may be verified at the time of importation.
The applicable subheading for the complete shoe if the weight of the outer sole is less than 10 percent rubber or plastics will be 6404.19.3060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer sloes of rubber or plastics other: footwear with open toes or open heels; footwear having less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the completed shoe if the weight of the outer sole is more than 10 percent rubber or plastics will be 6404.19.3960, HTSUS, which provides for footwear in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10 percent or more by weight of rubber and/or plastics; other: other: for women. The rate of duty will be 37.5 percent ad valorem.
The applicable subheading for the additional wool uppers (extras-unmatched) will be 6406.10.4000, which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: uppers and parts thereof, other than stiffeners: formed uppers: of textile materials: other: valued over $12/pair. The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for the additional bottoms (extras-unmatched) will be 6406.90.9000, HTSUS, which provides for parts of footwear: of other materials: other. The rate of duty will be Free.
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