CLA-2-64:OT:RR:NC:N2:247
Mr. Ralph Natale
American Shipping Co. Inc.
250 Moonachie Road
Moonachie, NJ 07074
RE: The tariff classification of footwear from Australia
Dear Mr. Natale:
In your letter dated December 20, 2017, you requested a tariff classification ruling on behalf of your client Dr. Leonard’s Healthcare Corporation. Your samples will be returned.
Samples of two styles of women’s closed toe/closed heel, below-the-ankle, house slippers were submitted with your request. Styles 72680 KGS and 72680 BLAN are essentially the same, but are from different suppliers. Both have identical terry cloth style uppers composed of 100 percent non-vegetable fibers. Both have outer soles of rubber or plastics which incorporate textile material covering the majority of the surface area touching the ground. The patterns on the external surface of the outer soles differ. The rubber/plastics components, including the molded outer soles, foamed rubber/plastic layers of the midsoles and uppers, account for more than 10 percent of the total weight of the footwear. The samples were crosscut to determine if either style had a foxing-like band. Neither style had a sufficient amount of overlap of the outer sole over the upper material qualifying as foxing-like. The slippers are valued at $3.20 per pair.
You suggested these styles could be classified in subheading 6404.19.7715, Harmonized Tariff Schedule of the United States (HTSUS), the provision for footwear with outer soles of rubber, plastics, uppers of textile materials, having a foxing-like band. As neither style has a foxing or foxing-like band, the slippers will be classified elsewhere.
The applicable subheading for styles 72680 KGS and 72680 BLAN 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: footwear with outer soles of rubber or plastics: other: footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, except footwear having a foxing or a foxing-like band; valued over $3 but not over $6.50/pair: other: 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 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