CLA-2-64:OT:RR:NC:N3:447
Mr. Christian Moller
ISA- Traesko GmbH
Oderstraße 9 24539 Neumünster, Germany
RE: The tariff classification of footwear from China
Dear Mr. Moller:
In your letter dated January 1, 2016, you requested a tariff classification ruling. The submitted samples are identified as Article 1 “Ladies House Booties,” Article 2 “Ladies House Booties 2,” Article 3 “Ladies Fitness Trainer,” Article 4 “Kids Boat Shoe” and Article 5 “Infant Slipper,”
Article 5 “Infant Slipper” is a closed toe/closed heel, below-the ankle, children’s shoe with an outer sole and upper of rubber or plastics. The shoe features a hook and loop closure across the top of the foot and pull tab at the heel. It is not “protective” and does not have a foxing or a foxing-like band. You suggested classification under 6402.99.6990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for shoes with foxing bands. As it does not have a foxing or foxing-like band, the Infant Slipper will be classified elsewhere.
The applicable subheading for Article 5 “Infant Slipper” will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: not covering the ankle: not having a metal toe cap: in which the upper’s external surface area measures over 90 percent rubber or plastics (including any accessories or reinforcements): which does not have a foxing or a foxing-like band nor is protective: other: other: other: other. The duty rate will be 6 percent ad valorem.
Article 4 “Kids Boat Shoe” is a closed toe/closed heel, below-the-ankle children’s shoe. It has a boat shoe style, a functional lace closure, and an outer sole of rubber and plastics. The majority of the external surface area of the upper is rubber/plastics accounting for less than 90 percent. The balance is textile. The shoe does not have a foxing or a foxing-like band and is not “protective.” You provided an F.O.B. value of $5.99 per pair.
The applicable subheading for Article 4 “Kids Boat Shoe” will be 6402.99.7990, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $3 but not over $6.50/pair: other. The rate of duty is 90 cents per pair plus 37.5 percent ad valorem.
Article 3 “Ladies Fitness Trainer” is a woman’s, closed toe/closed heel, below-the-ankle, lace-up shoe. The external surface area of the outer sole touching the ground is rubber or plastics covered with a non-durable textile material. The external surface area of the upper is predominantly textile composed of non-vegetable fibers. You provided an F.O.B. value of $10.69 per pair.
The applicable subheading for the Article 3 “Ladies Fitness Trainer” will be 6404.11.8560, 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: sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12/pair: 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.
Article 1 “Ladies House Booties” is a woman’s, closed toe/closed heel, above-the-ankle, slip-on bootie suitable for indoor use. The upper’s external surface area is non-vegetable fiber knit material. The interior is fully lined with a thin fleece. It has an outer sole of rubber/plastic measuring 2 mm thick and incorporating non-durable textile material. Rubber/plastic components make up more than 10 percent of the weight of the article.
The applicable subheading for Article 1 “Ladies House Booties” will be 6404.19.3715, 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 of the slip-on type; 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: house slippers. The rate of duty will be 12.5% ad valorem.
Article 2 “Ladies House Booties” is a woman’s, closed toe/closed heel, above-the-ankle, slip-on bootie suitable for indoor use. The upper’s external surface area is composed of non-vegetable fiber knit material. The interior is fully lined with fleece. It has an outer sole of textile with applied small rubber/plastic traction dots.
The applicable subheading for article 2 “Ladies House Booties 2,” women’s slip-on bootie slippers, will be 6405.20.9015, HTSUS, which provides for other footwear: with uppers of textile materials: other: house slippers. The rate of duty will be 12.5 percent ad valorem.
Please note the submitted samples do 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."
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division