CLA-2-64:OT:RR:NC:N2:247
Mr. Greg Fields
Vera Bradley Designs
12420 Stonebridge Road
Roanoke, IN 46783
RE: The tariff classification of footwear from China or Vietnam
Dear Mr. Fields:
In your letter dated March 17, 2020, you requested a tariff classification ruling for four styles of indoor footwear (slippers). As per our telephone conversation on April 28, 2020, it was your understanding that the rubber/plastics components, of all of the styles, weighed 10 percent or more of the total weight of the shoes. In addition, none of the styles had foxing, or foxing-like, bands. Due to the national emergency involving the Covid-19 virus, we were not able to examine your submitted samples. Your samples will be returned as per your request.
Item #27302 “Cozy Fleece Slipper” is a closed toe/open heel, below the ankle slipper. Item #27119 “Teddy Fleece Slide” is an open toe/open heel, below the ankle slipper. The external surface area of the upper (esau), for both styles, is 100 percent polyester material. The outer soles are made of rubber or plastics, with textile material covering the area in contact with the ground. Rubber/plastics account for 10 percent or more of the total weight of the slippers. The F.O.B. values are $3.15/pair and $4.43/pair, respectively.
The applicable subheading for Item #27302 “Cozy Fleece Slipper” and Item #27119 “Teddy Fleece Slide” will be 6404.19.3715, 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: footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: 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: house slippers. The rate of duty will be 12.5 percent ad valorem.
Item # 27638 “Teddy Fleece Booties” and Item #27505 “Cozy Short Booties” are women’s, closed toe/closed heel, above the ankle, booties. The esau, for both styles, is 100 percent polyester material. The outer soles are made of rubber or plastics, with textile material covering the area in contact with the ground. Rubber/plastics account for 10 percent or more than the total weight of the slippers. The F.O.B. value is $6.15/pair for style # 27638 “Teddy Fleece Booties” and $6.67/pair for style # 27505 “Cozy Short Booties.”
The applicable subheading for item # 27638 “Teddy Fleece Booties” will be 6404.19.7715, 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: 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.
The applicable subheading for Item #27505 “Cozy Short Booties” will be subheading 6404.19.8715, 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 $6.50 but not over $12/pair: 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 U.S. note 5 to this chapter: house slippers. The rate of duty will be 12.5 percent ad valorem.
Item #27505 “Cozy Short Booties” is also provided for in subheading 9902.14.48, HTSUS, which provides for house slippers with outer soles of rubber or plastics and uppers of textile materials other than vegetable fibers, valued over $6.50 but not over $12/pair, such 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 chapter 64 (provided for in subheading 6404.19.8715). Subheading 9902.14.48, 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 9904.14.48. The rate of duty is free.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling might be subject to periodic verification by Customs.
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 the 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