CLA-2-64:OT:RR:NC:N2:247
Mr. Mark Hahn
ISA-TRAESKO GmbH
Oderstraße 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from China
Dear Mr. Hahn:
In your letter received November 4, 2019, you requested a tariff classification ruling. You have submitted 5 samples Style #965871 “Ladies Canvas Sneakers, Palm,” Style 965782 “Ladies Rain Boots, Pink,” Style #965784 “Children’s Rain Boots, Mermaid,” Style # 965714 “Ladies Garden Boots, Mint,” and Style # 965834, “ Men’s Utility Boots, Olive/brown.” Included with your submission are laboratory analyses for each style.
Style # 965871 “Ladies Canvas Sneakers, Palm” is a woman’s, closed toe/closed heel, below the ankle, slip-on shoe. As stated in the laboratory analysis, the external surface of the upper is of textile materials consisting predominantly of vegetable fibers. The rubber/plastic outer sole has an overlay of non-woven textile material with 62.2 percent of the external surface area in contact with the ground. The shoe has a foxing band and elastic gore on either side of the vamp. The F.O.B. price is $5.00 per pair.
The applicable subheading for Style #965871 “Ladies Canvas Sneakers, Palm” will be 6404.19.7260, 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 textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $3 but not over $6.50/pair: other: with uppers of 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 addition. U.S. not 5 to this chapter: for women: The rate of duty will be 7.5 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).
We are returning your request for a ruling for Style 965782 “Ladies Rain Boots, Pink,” Style #965784 “Children’s Rain Boots, Mermaid,” Style # 965714 “Ladies Garden Boots, Mint,” and Style # 965834, “ Men’s Utility Boots, Olive/brown.” You state the outer sole of these styles are manufactured with leather material applied to the exterior surface.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically §177.7(a) reads, in pertinent part:
No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so.
Currently, the classification of rubber or plastics water resistant boots with leather flocking on the outer sole is under review in our Headquarters office. The issue concerns the definition and tariff treatment of leather material applied to the external surface area of footwear outer soles. That office intends to initiate a notice and comment procedure pursuant to 19 U.S.C. 1625(c) to propose to revoke or modify one or more rulings on substantially similar merchandise. Thus, the issuance of a ruling would be inconsistent with 19 C.F.R. §177.7(a). Therefore, the above referenced file is hereby administratively closed.
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