CLA-2-64:OT:RR:NC:N2:247
Ms. Ashlie He
ISA-TRAESKO GmbH;
Oderstrasse 9
Neumünster, 24539
Germany
RE: The tariff classification of footwear from China
Dear Ms. He:
In your submission dated June 23, 2020, you requested a tariff classification ruling. You have provided descriptive literature, laboratory analysis reports, photographs and samples of style # 94593-Blush, style # 94594-Beige Applique, style # 94595-Grey, style # 94589-Black, and style # 94590-Plaid.
Style # 94593-Blush is a woman’s, closed toe/closed heel, above-the-ankle, bootie slipper. The external surface area of the upper is comprised of non-vegetable fiber, soft, textile material. The shaft of the bootie is notched on either side of the shaft near the top. It is decorated with two plush pom poms in the front. Style # 94594-Beige Applique is a woman’s, closed toe/closed heel, above-the-ankle, bootie slipper. The cable knit textile upper is constructed of non-vegetable fiber textile material. The bootie is decorated with a strip of plaid textile material attached around the perimeter just above the outer sole and plaid material cut into the shape of a reindeer on the lateral side. Style # 94595-Grey is a woman’s, closed toe/closed heel, above-the-ankle, bootie slipper. The cable knit material that covers the foot, and the faux-fur covering the ankle, is made from non-vegetable fiber textile material. A faux-fur pom pom is attached to the back of the ankle. Style # 94589-Black is a man’s, closed toe/closed heel, below-the-ankle slipper. The external surface area of the upper is non-vegetable textile material. Style # 94590-Plaid is a man’s, closed toe/closed heel, below-the-ankle slipper. You state in your letter that the external surface area of the upper consists of vegetable fiber textile material. Physical examination of the sample found the outer sole overlaps the upper by ¼ inch around the perimeter of the slipper constituting a foxing band. Physical examination of all of the styles found the slippers have fuzzy inner soles of rubber/plastics foam. All styles are lined with soft material. The rubber/plastic outer soles measure approximately two millimeters thick. They have non-durable textile materials incorporated into, and 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 slipper. With the exception of style # 94590-Plaid, the outer soles do not overlap upper material by ¼ inch and do not have foxing-like bands. Style # 94590-Plaid has a foxing-like band. F.O.B. values for style # 94593-Blush, style # 94594-Beige Applique, and style # 94595-Grey are $4.23 per pair. The F.O.B. values for style # 94589-Black and style # 94590-Plaid are $2.59 per pair.
The applicable subheading for the women’s slipper styles 94593-Blush, Style # 94594-Beige Applique, Style # 94595-Grey, and the men’s style # 94589-Black, 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 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 6404.219.20 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: 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 general rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the men’s style # 94590-Plaid, will be 6404.19.5230, 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: other: valued not over $3/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 additional note U.S. note 5 to this chapter: for men. The general 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). 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