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 submission dated November 14, 2019, you requested a tariff classification ruling. You have submitted 5 samples identified as styles Girl’s Ballet Flats - style 01 Silver, Girl’s Ballet Flats - style 03 Pink, Girl’s Ballet Flats - style 02 white, Ladies Hotel Slipper - style 02 Blue, and Men’s Hotel Slipper - style 965831 Navy. Included with your submission are laboratory analysis reports for each style.
Girl’s Ballet Flats - style 03 Pink and Girl’s Ballet Flats - style 01 Silver are children’s closed toe/close heel, below-the-ankle, slip-on, Mary Jane-style shoes with outer soles of rubber/plastics. The uppers are rubber/plastics with elastic textile material straps across the middle of the shoes. Rubber or plastics account for over 90 percent of the uppers’ external material. Both styles have an F.O.B. value of $3.75 per pair.
The applicable subheading for the Girl’s Ballet Flats - style 03 Pink and Girl’s Ballet Flats - style 01 Silver will be 6402.99.3177, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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 (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: other. The rate of duty will be 6 percent ad valorem
Style Girl’s Ballet Flats - style 02 white is a closed toe/open heel, below-the-ankle, Mary Jane-style, slip-on shoe. The outer sole is made of rubber/plastics with a textile overlay. This textile flocking has the greatest surface area in contact with the ground. The external surface area of the upper is an embroidered vegetable textile material. The shoe features an elastic strap with a bow at the back of the heel. The weight of the rubber/plastics components accounts for more that 10 percent of the total weight of the shoe. The F.O.B price is $3.75 per pair.
The applicable subheading for the Girl’s Ballet Flat - style 02 white will be 6404.19.3690, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; footwear having 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 additional U.S. note 5 to this chapter; other; other. The rate of duty will be 7.5 percent ad valorem.
Style 965831 Men’s Hotel Slipper- Navy is a man’s, closed toe/open heel, below-the ankle, house slipper. The upper consists predominantly of non-vegetable textile material. The outer sole is rubber/plastic and incorporating textile material. The textile material of the outer sole makes up the greater surface area in contact with the ground. Rubber/plastics account for more than 10 percent of the total weight of the slipper. The F.O.B. price is $2.55 per pair.
You suggest classification of 6404.19.3730, HTSUS, which is the not provision for “house slippers,” we disagree. The outer soles which are not over 3.5 mm in thickness and consist of cellular rubber, meet the tariff definition of “house slippers” under Statistical Note 1(d)(i) to Chapter 64, HTSUS.
The applicable subheading for style 965831 Men’s Hotel Slipper - Navy is 6404.19.3715, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear of the slip-on type; footwear not less than 10 percent 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: house slippers. The rate of duty will be 12.5 percent ad valorem.
Style Ladies Hotel Slippers, style 02 Blue, is a unisex, open toe/open heel, below-the-ankle, slip-on slipper. The upper consists of non-vegetable textile materials. The rubber/plastics outer sole incorporates an overlay of textile fabric. The textile material of the outer sole makes up the greater surface area in contact with the ground. Rubber/plastics account for more than 10 percent of the total weight of the slipper. The F.O.B. price is $2.55 per pair. This style does meet the tariff definition of “house slippers” under Statistical Note 1(d)(i) to Chapter 64, HTSUS.
The applicable subheading for ladies “Hotel Slippers style 02 blue” is 6404.19.3760, HTSUS, which provides for outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other; footwear not less than 10 percent 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.
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