CLA-2-64:OT:RR:NC:N2:447
Ms. Daniela Caliari
Geodis Trade Consultants
5101 S. Broad Street
Philadelphia PA 19112-1404
RE: The tariff classification of footwear from China
Dear Ms. Caliari:
In your letter dated July 14, 2017, you requested a tariff classification ruling on behalf of your client Primark US Corporation. The submitted half pair samples are identified as style numbers/style names 44850 “Tassle Moccasin,” 35958 “Denim Bow Hightop,” 42863 “Heart Bootie,” 44170 “Hightop Denim Bootie” and style # 42999 “Kimball.”
Style number/name 35958 “Denim Bow Hightop” is an infant’s, closed toe/closed heel, above-the-ankle bootie with an outer sole of cotton textile material having evenly spaced, protruding, rubber/plastic traction dots. The cotton textile material will be the constituent material of the outer sole. The external surface area of the upper (ESAU) is 100 percent cotton textile material. The bootie measures approximately 3 inches in height. It features faux laces and a pull tab.
The applicable subheading for style number/name 35958 “Denim Bow Hightop” will be 6405.20.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: other. The rate of duty will be 7.5 percent ad valorem.
Style number/name 44850 “Tassle Moccasin” is an infant’s, closed toe/closed heel, below-the ankle, slip-on moccasin with an outer sole of textile material having evenly spaced, protruding, rubber/plastic traction dots. The textile material will be the constituent material of the outer sole. The ESAU is a synthetic textile material. The moccasin features a tassel on the vamp of the shoe and a heel pull tab.
Style number/name 42863 “Heart Bootie” is an infant’s, closed toe/closed heel, above-the-ankle, below-the-knee bootie with an outer sole of textile material with evenly spaced protruding rubber/plastic traction dots. The textile material will be the constituent material of the outer sole. The ESAU is 100 percent synthetic textile material. The fully faux fur lined boot measures approximately 3 ½ inches in height. It features a hook and loop closure on the medial side.
Style number/name 44170 “Hightop Denim Bootie” is an infant’s closed toe/closed heel, above-the-ankle bootie with an outer sole of textile material having evenly spaced, protruding, rubber/plastic traction dots. The textile material will be the constituent material of the outer sole. The ESAU is 100 percent synthetic textile material. The fully faux fur lined boot measures approximately 3 inches in height. It features a hook and loop closure on the medial side and faux laces.
The applicable subheading style numbers/style names 44850 “Tassle Moccasin,” 42863 “Heart Bootie,” and 44170 “Hightop Denim Bootie,” will be 6405.20.9090, HTSUS, which provides for other footwear: with uppers of textile materials: other: other. The rate of duty will be 12.5 percent ad valorem.
Style # 42999 “Kimball” is an infant’s closed toe/closed heel, below-the-ankle, flat shoe with an outer sole of textile material having evenly spaced protruding rubber/plastic traction dots. The ESAU is 100 percent rubber/plastics material. The shoe features a loop at the vamp and at the heel allowing for a strap with a hook and loop closure on the lateral side. There is a butterfly attachment at the heel of the shoe. You suggest classification under subheading 6405.20.9090, HTSUS, which provides for uppers of textile materials. We disagree. The ESAU is of rubber/plastics and will be classified as such.
The applicable subheading for style # 42999 “Kimball” will be 6405.90.9000, HTSUS, which provides for other footwear: in which the upper is neither leather nor textile; other. 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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division