CLA-2-64:OT:RR:NC:N3:447
Mr. Christian Möller
ISA-TRAESKO GmbH
Oderstraße 9
24539 Neumünster, Germany
RE: The tariff classification of footwear from China
Dear Mr. Möller:
In your letter dated August 25, 2015 you requested a tariff classification ruling. As requested the samples are being returned.
You will be importing four styles of shoes. Article 1, Kids Ballerina shoes black (plastic), is a girl’s closed toe, closed heel, slip-on shoe that does not cover the ankle. The upper is made from rubber or plastics. The vamp features an approximately 1-½ inch wide sewn on textile ruffled strip of fabric, a narrower strip of plastic ribbon, and three plastic hearts. You state the textile accounts for more than 10 percent of the upper’s external surface area. The shoe has an approximately ¼ -inch wide elastic band at the instep, and a textile tab at the heel. It has a rubber or plastics outer sole with textile material applied to it which does not possess the characteristics usually required for normal use of an outer sole, including durability and strength. The shoe does not have foxing or foxing like band and is not protective.
Article 2, Kids Ballerina shoes black (textile), is a girl’s close toe, closed heel, slip-on shoe that does not cover the ankle. The textile material upper is made from a non-vegetable fiber. It has a textile tab at the heel. The shoe has a rubber or plastics outer sole with textile material applied to it which does not possess the characteristics usually required for normal use of an outer sole, including durability and strength. The shoe does not have foxing or foxing like band and is not protective.
Article 3, Ladies Sofftrainers, is a woman’s closed toe, open heel, casual slip-on shoe that does not cover the ankle. The upper is made from a non-vegetable fiber textile and plastic with the textile being the predominating material comprising the external surface area. The shoe features a pull-on cutout at the back heel panel. It has a rubber or plastics outer sole with textile material applied to it which does not possess the characteristics usually required for normal use of an outer sole, including durability and strength. The shoe does not have foxing or foxing like-band and is not protective.
Article 4, Ladies and Men Aquashoes black/purple, is closed toe, closed heel, slip-on shoe that does not cover the ankle. The upper is made from a non-vegetable fiber textile material with a mesh insert along the top line in a contrasting color. It has a textile tab on the heel. The rubber or plastics outer sole has textile material applied to it which does not possess the characteristics usually required for normal use of an outer sole, including durability and strength. We consider this shoe to have a foxing-like band and it is not protective. The shoe is valued at less than $3/pair.
We disagree with your classification of Article 4, Ladies and Men Aquashoes black/purple under subheading 6404.19.5730, Harmonized Tariff Schedule of the United States (HTSUS), as other men’s footwear. As the shoe is considered to be unisex shoe classifiable in subheading 6404.19.5760, HTSUS.
The applicable subheading for Article 1, Kids Ballerina shoes black (plastic) will be 6402.99.4100, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: not having uppers of which not over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, except protective footwear and except footwear having a foxing or a foxing-like band. 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. The duty rate of rate is 12.5 percent ad valorem.
The applicable subheading for Article 3, Ladies Sofftrainers will be 6404.19.3760, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: 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 Article 2, Kids Ballerina shoes black (textile) will be 6404.19.3790, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: 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: other. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for Article 4, Ladies and Men Aquashoes black/purple will be 6404.19.5760, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of textile materials: other: other: valued not over $3/pair: other: 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 U.S. note 5 to this chapter… other: for women. The rate of duty will be 12.5 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/.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.”
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