CLA-2-64:OT:RR:NC:N2:447
Mr. Steven Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of footwear from China
Dear Mr. Kim:
In your letter dated September 11, 2017, you requested a tariff classification ruling. Your sample will be returned.
The submitted style identified as ID-MYLESS, is a woman’s, closed toe/closed heel shoe with an outer sole of rubber or plastics. The external surface area of the upper (ESAU) is predominantly a textile mesh made of non-vegetable material. The shoe does not have a tongue, and although there are laces provided, they need not be fastened to keep foot securely in place. It is considered a slip-on shoe. The weight of the rubber/plastics components make up more than 10 percent of the total weight of the shoe. There is no foxing or foxing like band. You provided an F.O.B. value of over $12 per pair.
The applicable subheading for style ID-MYLESS, as presented, will be 6404.19.3960, 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: other: footwear of the slip-on type: footwear that is not less than 10 percent by weight of rubber or plastics: other: other: other: for women. The rate of duty will be 37.5 percent ad valorem.
You also asked for the classification of style ID-MYLESS if the outer sole is made from rubber/plastics with textile material covering the majority of the external surface area in contact with the ground. The applicable subheading for style ID-MYLESS with textile covering the majority of the external surface of the outer sole that touches the ground will be 6404.19.3760, HTSUS, which provides for outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; footwear not 10 percent or less 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.
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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division