CLA-2-64:OT:RR:NC:N2:247
Ms. Kristi Brokaw
11980 SE Knee Ct.
Happy Valley, OR 97086
RE: The tariff classification of footwear from China
Dear Ms. Brokaw:
In your letter dated May 1, 2018, you requested a tariff classification ruling on behalf of Marolina Outdoor Incorporated. You have submitted five half-pair samples identified as style names/numbers Brewster Leather, Men’s-Model H8012300, Men’s Makura Low-Model H8013200, Men’s Markus Mid-Model H8013100, Mania Men’s-Model H8013300 and Mania Women’s-Model H8613200.
Brewster Leather, Men’s-Model H8012300 is a man’s, closed toe/closed heel below-the-ankle, slip-on shoe with an outer sole of rubber or plastics. Leather surrounds the lateral and medial sides and around the vamp area of the upper making it the constituent material. The vamp and tongue is made of cotton textile material. The shoe features a foxing-like-band.
The applicable subheading for Brewster Leather, Men’s-Model H8012300 will be 6403.99.6075, Harmonized Tariff Schedule of the United States (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 men, youths and boys: other: other: for men: other. The general rate of duty will be 8.5 percent ad valorem.
Men’s Makura Low-Model H8013200 is closed toe/closed heel, below-the-ankle, slip-on shoe with an outer sole or rubber or plastics. The external surface area of the upper (esau) is a mesh textile material. The shoe is marketed for boating and fishing featuring drain holes in the outer sole to prevent feet from getting wet. The shoe has laces that don’t serve as a functional closure. There is no foxing nor is it considered “protective.” The total weight of the shoe is more than 10 percent rubber or plastics. F.O.B. value is over $12 per pair.
You suggest classification of 6404.19.9030, HTSUS, which provides with footwear of less than 10 percent total weight of rubber/plastics. We disagree. This style # has over 10 percent rubber/plastics and therefore will be classified elsewhere.
The applicable subheading for the Men’s Makura Low-Model H8013200 will be 6404.19.3940, 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 with open toes or open heels; footwear that is not less than 10 percent by weight of rubber or plastics: other: other: for men. The rate of duty will be 37.5 percent ad valorem.
Men’s Markus Mid-Model H8013100 is a man’s, closed toe/closed heel, above-the-ankle, slip-on shoe with an outer sole of rubber/plastics. The external surface area of the upper (esau) is predominantly a breathable mesh textile material. The shoe features faux laces and nylon pull tab. There is no foxing or foxing-like band. The F.O.B. value is over $12 per pair. The shoe has drain holes in the outer sole to prevent feet from getting wet. The weight of the rubber/plastics components accounts for over 10 percent of the total weight of the shoe.
You suggest classification of 6404.19.9030, HTSUS, which provides for footwear not of the slip on type without a foxing-like band. We disagree. This style will be classified as slip-on footwear.
The applicable subheading for the Men’s Markus Mid-Model H8013100 will be 6404.19.3940, 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 with open toes or open heels; footwear that is not less than 10 percent by weight of rubber or plastics: other: other: for men. The rate of duty will be 37.5 percent ad valorem.
Mania Men’s-Model H8013300 and Mania Women’s-Model H8613200 are closed toe, closed heel, below-the-ankle shoes with outer soles of rubber or plastics. The esau is predominantly breathable mesh textile material with textile accents around the toe and heel areas. There is a functional lace toggle closure that threads through four eyelets on each style. Both styles have a foxing band and nylon heel tabs.
The applicable subheading for the Mania Men’s-Model H8013300 will be 6404.19.9030, 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: valued over $12.00/pair: for men. The rate of duty will be 9 percent ad valorem. The applicable subheading for the Mania Women’s-Model H8613200 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: 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