CLA-2-64:OT:RR:NC:N2:247
Mr. Gordon C. Anderson
C.H. Robinson
14800 Charlson Rd., Suite 400
Eden Prairie, MN 55347-5048
RE: The tariff classification of footwear from China
Dear Mr. Anderson:
In your ruling request letter dated November 1, 2018, you requested a tariff classification ruling on behalf of your client Minnetonka Moccasin.
Style # ICW30016 CNP, is a woman’s, open-toe, open-heel, below-the-ankle, slip-on sandal. The upper is made from a textile material strap that forms a Y-configured toe-thong. The upper features two rubber/plastic braided strips and metal ornaments attached to the vamp and sides by a single rivet. The outer sole is made from rubber or plastics with textile flocking covering the majority external surface area touching the ground. The shoe does not have a foxing or foxing-like band and is not considered to be protective. You provided the value of the sandal as $13.55/per pair.
The applicable subheading for Style # ICW30016 CNP will be 6404.19.3760, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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 more 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 general rate of duty will be 12.5 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.14.43, HTSUS, which provides for footwear with outer soles of rubber or plastics, 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 chapter 64, with open toes or open heels or of the slip-on type, weighing 10 percent or more of rubber or plastics, valued at $10 or more but not over $14.99/pair; the foregoing for women (other than house slippers) (provided for in subheading 6404.19.37). Subheading 9902.14.43, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.43. The rate of duty is free.
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 the 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