CLA-2-64:OT:RR:NC:N2:247
Mr. Robert B. Silverman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
599 Lexington Avenue, FL 36
New York, NY 10022
RE: The tariff classification of footwear from Portugal
Dear Mr. Silverman:
In your letter dated July 29, 2019, you requested a tariff classification ruling on behalf of your client, Scoots LLC. Style #001 was submitted to our office for review on June 27, 2019. The sample will be returned at your request.
Style #001 is a unisex (woman’s), closed toe/closed heel, below-the-ankle, slip-on, espadrille-style shoe. As per the laboratory report provided, the upper is composed of non-woven textile composed of 80 percent pineapple leaf fiber and 20 percent corn based plastic (polyactic acid). The textile upper is coated with a layer of rubber/plastics. The midsole is composed of granulated rubber/plastic giving a cork-like appearance. The footwear does not have a foxing or a foxing-like band. The external surface of the outer sole touching the ground is rubber or plastics. The F.O.B. value is $27.22 per pair as per your email response.
The applicable subheading for style #001 will be 6402.99.3165, 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: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.14.06, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics, other than tennis shoes, basketball shoes, gym shoes, training shoes and the like, such footwear for women (and other than work footwear), valued $15/pair or higher (provided for in subheading 6402.31.65). Subheading 9902.14.06, 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 9902.14.06. The rate of duty is 5.5 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