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 April 8, 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 97010 Men’s or Ladies Neoprene Boots/Black is a unisex, closed toe/closed heel, above-the-ankle, below-the-knee, waterproof boot. The boot measures approximately 12 inches in height. The external surface area of the upper (esau) is predominantly rubber/plastics (less than 90 percent) with neoprene textile material at the top portion of the shaft. Cut-outs through the sides of the shaft facilitate the wearer with pulling on the boot. The molded rubber/plastics outer sole has a very thin application of leather fibers. You provided an F.O.B. value of $12.56 per pair.
Style 97011 Men’s or Ladies Neoprene Boots/Olive is a unisex, closed toe/closed heel, above-the-ankle, below-the-knee waterproof boot. The boot measures approximately 9 ½ inches high. The esau is predominantly rubber/plastics (less than 90 percent) with neoprene textile material at the top of the shaft of the boot. The molded rubber/plastics outer sole has a thin and inconsistent application of leather fibers on the external surface that contacts the ground. The boot is protective against water. The F.O.B. value is $12.56 per pair.
For styles 97010 Men’s or Ladies Neoprene Boots/Black and 97011 Men’s or Ladies Neoprene Boots/Olive you suggest a classification of 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other. We disagree. The rubber/plastics outer soles have some flocked leather fibers attached to the areas in contact with the ground. The flocking was examined with magnification and found to be very thin applications of fibers that do not obscure the material underneath. The microns-thin applications should be treated as “similar attachments” described in Note 4(a) to Chapter 64 of the HTSUS and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS.
The applicable subheading for the unisex styles 97010 Men’s or Ladies Neoprene Boots/Black and 97011 Men’s or Ladies Neoprene Boots/Olive will be 6401.92.9060, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6401.92.9060, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6401.92.9060, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Style 97007 Men’s Slippers/Black Slide is a man’s closed toe/open heel, below-the-ankle slipper. The padded and cushioned upper is comprised of 100 percent non-vegetable textile materials. The rubber/plastics outer sole has non-durable textile covering 87.95 percent of the external surface area of the outer sole in contact with the ground. The fleece footbed covers the rubber/plastics midsole. The slipper is edged with textile around the perimeter. The outer sole was cross-cut and found to measure 2 mm thick. Rubber/plastic components account for more than 10 percent of the total weight of the slipper. The F.O.B. value is $2.55 per pair.
You suggested a classification of 6404.19.3730, 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 men. We disagree. The slippers meet the definition of a “house slipper” as described in chapter 64, statistical note 1(d) of the Harmonized Tariff Schedule of the United States. They will be classified as such.
The applicable subheading for the style 97007 Men’s Slippers/Black Slide will be 6404.19.3715, 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.
Style 97009 Men’s Slippers/Plaid is a man’s closed toe/closed heel, below-the-ankle slipper. The upper is comprised of 100 percent vegetable textile materials with a plush textile lining. The rubber/plastics outer sole has a non-durable textile application covering 70.59 percent of the external surface area of the outer sole in contact with the ground. The sample was cross-cut and found to have an outer sole that measures 2 mm thick. The upper is sewn to the footbed and to the outer sole unit around the perimeter of the foot. The F.O.B. value is $2.55 per pair.
You suggested a classification of 6404.19.5230, 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 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. We disagree. The slippers meet the definition of “house slippers” as described in chapter 64, statistical note 1(d) of the Harmonized Tariff Schedule of the United States. They will be classified accordingly.
The applicable subheading for the 97009 Men’s Slippers/Plaid will be 6404.19.5215, 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 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: house slippers. The general rate of duty will be 7.5 percent ad valorem
Style 97008 Men’s Slippers/Brown is a man’s closed toe/closed heel, below-the-ankle slipper. The padded upper is comprised of 100 percent fleece consisting of non-vegetable textile material. The upper’s material is sewn to a cushioned footbed and to the outer sole unit around the perimeter of the foot and considered to have a foxing-like band. The rubber/plastics outer sole has non-durable textile incorporated into over 90 percent of the external surface area in contact with the ground. The outer sole was cross-cut and measures 2 mm thick. The F.O.B. value is $2.55 per pair.
You suggest a classification of 6404.19.5730, 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 not over $3/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 men. We disagree. The slipper meets the definition of a “house slipper” as described in chapter 64, statistical note 1(d) of the Harmonized Tariff Schedule of the United States. It will be classified as such.
The applicable subheading for the style 97008 Men’s Slippers/Brown will be 6404.19.5715 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 not over $3/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; house slippers. The rate of duty will be 12.5 percent ad valorem.
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 state, "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