CLA-2-64:OT:RR:NC:N2:247
Ms. Anna Hoffman
Colony Brands Incorpoated
1112 7th Ave.
Monroe, WI 53566
RE: The tariff classification of footwear from China
Dear Ms. Hoffman:
In your letters dated March 25, 2019, and May 20, 2019, you requested a tariff classification ruling.
The “Shyann Oxford Bootie, Z322-X12, 6771511” is a woman’s, closed toe/closed heel, below-the-ankle, slip-on, fashion boot. You have provided a laboratory report reflecting an external surface area of the upper (esau) calculation. The laboratory found the esau is comprised of 80 percent polyurethane and 20 percent polyester. Including accessories and reinforcements, the esau is approximately 72 percent rubber/plastics, 23.8 percent textile, and 4.1 percent metal. The outer sole is 100 percent rubber/plastics. The boot features two large elastics gores, a textile tab at the rear topline, a strap across the forefoot with a metal buckle, and decorative metal studs on the vamp and the back of the heel. Your letter states the sample provided differs from the imported product. The imported product will not cover the ankle. The boot does not have foxing or a foxing-like band.
The applicable subheading for the “Shyann Oxford Bootie, Z322-X12, 6771511” will be 6402.99.4960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; other: footwear of the slip-on type; other: other: for women. The rate of duty will be 37.5 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