CLA-2-64:OT:RR:NC:N2:247
Ms. Ashlie He
ISA-TRAESKO GmbH
Oderstrasse 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from China
Dear Ms. He:
In your submission dated December 16, 2019, you requested a tariff classification ruling. You have submitted 3 samples identified as styles “965899 Summer Sandals, style 01 Tan,” “965899 Summer Sandals Ladies Espadrille, style 02 Yellow,” and “965899 Ladies Espadrille Summer Sandals, style 03 Black.” You have included descriptive literature and laboratory analysis reports.
Style “965899 Summer Sandals, style 01 Tan,” is a woman’s, open toe/closed heel, below-the-ankle, slip-on, flat shoe. The upper material covers the top of the vamp, continues around the lateral side of the foot, and covering the heel. The medial side of the foot remains exposed. The outer sole is made of rubber or plastics. The upper is 100 percent rubber/plastics. There is no foxing band or functional closure. The F.O.B. value is $4.90 per pair.
The applicable subheading for style “965899 Summer Sandals, style 01 Tan,” 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.
Style “965899 Summer Sandals Ladies Espadrille, style 03 Black is a woman’s, open toe/closed heel, below-the-ankle shoe. The uppers consist of vegetable textile materials and have a ribbon tie closure. The perimeter of the shoe is wrapped in jute material. The rubber/plastic outer sole incorporates a textile flocking covering the majority of the surface area in contact with the ground. Rubber/plastic accounts for more than 10 percent of the total weight of the shoe. There is no foxing or foxing-like band. The F.O.B. value provided is $4.90 per pair.
The applicable subheading for 965899 Summer Sandals Ladies Espadrille, style 3 Black will be 6404.19.3660, 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; for women. The rate of duty will be 7.5 percent ad valorem.
Style “965899 Summer Sandals, Ladies Espadrille style 02 Yellow” is a woman’s, open toe/open heel, below-the-ankle, slip-on sandal. The uppers consist of man-made textile materials and feature a textile bow. The perimeter of the shoe is wrapped in jute material. The rubber/plastic outer sole incorporates a textile flocking covering the majority of the surface area in contact with the ground. Rubber/plastics account for more than 10 percent of the total weight of the sandal. There is no foxing or foxing-like band. The F.O.B. value provided is $4.90 per pair.
The applicable subheading for “965899 Summer Sandals Ladies Espadrille, style 02 Yellow”
will be 6404.19.3760,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: footwear with open toes or open heels; other; 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.
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