CLA-2-64:OT:RR:NC:N2:247
Ms. Jessy Huang
ISA-TRAESKO GmbH
Oderstrasse 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from China
Dear Ms. Huang:
In your electronic submission dated January 15, 2021, you requested a tariff classification ruling on five styles of footwear. You have submitted photographs, a ruling request letter, samples of five styles, and copies of laboratory reports.
Style 96161 Men’s or Ladies Lightweight Slip-on Shoe/White is a closed toe/closed heel, below-the-ankle, slip-on, unisex, closed toe/open heel, below-the-ankle, water shoe. The upper and outer sole consist of molded rubber/plastics. The upper has many small vent holes throughout the vamp, lateral, and medial sides. It does not have a foxing or foxing-like band and is not considered protective. The F.O.B. value is $2.35 per pair.
The applicable subheading for style 96161 Men’s or Ladies Lightweight Slip-on Shoe/White 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 (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: for women. The rate of duty will be 6 percent ad valorem.
Style 96053 Children’s Sneaker Water Shoe/Rainbow and style 96055 Children’s Sneaker Water Shoe/Blue are children’s closed toe/closed heel, below-the-ankle, water shoes. The upper and outer soles consist of 100 percent rubber/plastics. Both styles have vent holes throughout the vamp, lateral, and medial sides. The footwear does not have foxing bands or foxing-like bands and are not protective. The F.O.B. value is $2.10 per pair for both styles.
The applicable subheading for style 96053 Children’s Sneaker Water Shoe/Rainbow and style 96055 Children’s Sneaker Water Shoe/Blue will be 6402.99.3177, 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 (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 96499 Ladies Quilted Slip-on Sneaker/ Black is a closed toe/closed heel, below-the-ankle, slip-on, woman’s shoe. The 100 percent rubber/plastics upper has stitching to produce a quilted pattern. The outer sole is composed of rubber/plastics with an applied non-durable textile covering over 66.44 percent of the external surface area in contact with the ground. The outer sole overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. The F.O.B. value is $5.83 per pair.
The applicable subheading for style 96499 Ladies Quilted Slip-on Sneaker/ Black will be 6402.99.7100, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: Other: Valued over $3 but not over $6.50/pair: 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 the chapter. The rate of duty will be 12.5 percent ad valorem.
Style 96501 Ladies Quilted Slip-on Sneaker/AOP is a closed toe/closed heel, below-the-ankle, slip-on woman’s shoe. The external surface area of the upper (esau) is composed predominantly of textile material with attached rubber/plastics accessories/reinforcements, which gives the appearance of snakeskin. The textile material can be seen between the accessories/reinforcements. The rubber/plastics outer sole has non-durable textile covering 69.75 percent of the external surface area of the outer sole in contact with the ground. The outer sole overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. The shoe features elastic gore on either side of the vamp. The F.O.B. value is $5.83 per pair.
The applicable subheading for style 96501 Ladies Quilted Slip-on Sneaker/AOP
will be 6404.19.7760, 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 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: other: for women. The 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.
Please note the submitted samples do not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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