CLA-2-64:OT:RR:NC:N2:247
Mr. Matthew Chizeck
Lands’ End
5 Lands’ End Lane
Dodgeville, WI 53595
RE: The tariff classification of footwear from China
Dear Mr. Chizeck:
In your letter dated October 12, 2017 you requested a tariff classification ruling. The submitted sample, identified as the Slingback Espadrille Wedge W - Style Number 483240, will be returned to you.
The Slingback Espadrille Wedge W - Style Number 483240 is a woman’s open-toe, open-heel, below-the-ankle, sling-back, wedge heel shoe. Via email you stated that the upper is made from 100 percent flax textile material and the wedge midsole is made from polyurethane covered with jute plaiting material. The lateral side features a functional buckle closure. The external surface area of the outer sole is occupied by thermoplastic rubber and cork. You provided via email the component breakdown of the external surface measurements of the outer sole as 52 percent cork and 48 percent thermoplastic rubber. The cork makes up the majority of the external surface area touching the ground. The shoe does not have a foxing or foxing-like band, nor is it protective. The applicable subheading for the Slingback Espadrille Wedge W - Style Number 483240, will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women. The rate of duty will be 7.5 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