CLA-2-64:OT:RR:NC:N2:247
Mr. Gregory Stenger
United Parcel Service
2031 South Centennial Ave
Aiken, SC 29803
RE: The tariff classification of footwear from China
Dear Mr. Stenger:
In your letters dated February 23, 2018, and May 16, 2018, you requested a tariff classification ruling on behalf of your client, Apex Foot Health Industries. You have included five half-pair samples identified as styles Strap Loafer Lexington LT200M, Boss Runner X-Last X521W, Mary Jane Biomechanical B6000W, Bolt Athletic Knit A7000W, and Single Strap Stretchable 1201W. Your samples will be returned.
In your letter you refer to the footwear as “orthopedic.” There is no indication that they are designed to correct orthopedic conditions, or to prevent/correct deformities. In their imported condition, they are not made-to-measure for a specific person, are not mass-produced items presented in pairs, or entered singly, designed to fit either foot equally. Therefore these samples cannot be classified as orthopedic and will be classified as footwear in Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS).
Strap Loafer Lexington LT200M is a man’s, closed toe/closed heel, below-the-ankle, welt shoe with an outer sole of rubber or plastics. The external surface area of the upper (esau) is 100 percent leather. The shoe has elastic gore on either side of the tongue. It has a hook and loop closure on the medial and lateral sides of the vamp allowing for easy foot insertion. It has a thick rubber/plastics insole. The upper is attached to the sole by means of a welt construction that meets the definition for welt footwear in Chapter 64 Additional U. S. Note 1(a). The F.O.B. value is over $12 per pair.
The applicable subheading for Strap Loafer Lexington LT200M will be 6403.99.4055, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other footwear: footwear that does not cover the ankle; Other; Other: Welt footwear; Other, For men other. The rate of duty will be 5 percent ad valorem.
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Boss Runner X-Last X521W is a woman’s, closed toe/closed heel, below-the-ankle, lace-up, athletic shoe with a thick outer sole of rubber or plastics. In your letter, you state the esau is approximately 43 percent leather, 32 percent rubber/plastics, and 25 percent textile mesh materials. Leather is the constituent material of the upper. The shoe provides a padded collar and tongue, and a cushioned insole. The F.O.B. value is over $12 per pair.
The applicable subheading for Boss Runner X-Last X521W will be 6403.99.9031, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: tennis shoes, basketball shoes, and the like, for women: other. The rate of duty will be 10 percent ad valorem.
Mary Jane Biomechanical B6000W is a woman’s, closed toe/closed heel, below-the-ankle shoe with an outer sole of rubber or plastics. The esau is predominantly leather. The strap has a hook and loop closure extending across the forefoot to close on the lateral side of the shoe. It has a thick rubber/plastics insole. The F.O.B. value is over $12 per pair.
The applicable subheading for the Mary Jane Biomechanical B6000W will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10 percent ad valorem.
Bolt Athletic Knit A7000W is a man’s, closed toe/closed heel, below-the-ankle, lightweight, lace-up, athletic shoe. A thick rubber/plastics outer sole is provided for traction. The esau is 100 percent textile material. The shoe provides a padded collar and tongue, and cushioned insole. The F.O.B. value is over $12 per pair.
The applicable subheading for Bolt Athletic Knit A7000W will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for men: other. The rate of duty will be 20 percent ad valorem.
Single Strap Stretchable 1201W is a woman’s, closed toe/closed heel, below-the-ankle shoe with an outer sole of rubber or plastics. The esau is 100 percent textile material. The thick strap has a hook and loop closure extending across the forefoot to close on the lateral side of the shoe. The F.O.B. value is over $12 per pair.
The applicable subheading for Single Strap Stretchable 1201W will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: footwear with outer sloes of rubber or plastics: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 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