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 97325 Girl’s Cozy Boots/Rainbow Glitter is a children’s, closed toe/closed heel, above-the- ankle, below-the-knee, slip-on boot. The boot measures approximately 6 inches high. The external surface area of the upper (esau) is comprised of rubber/plastics glitter that completely obscures the material underneath, and textile faux fur at the topline and at the back of the calf. The constituent material of the upper is less than 90 percent rubber/plastic. A ribbon, threaded through two pairs of large metal eyelets at the back of the calf, is tied to form a bow. Exposed functional stitching holds the components of the upper together. The textile edging around the perimeter of the foot at the juncture of the upper and the outer sole is not considered to be a foxing or a foxing-like band. The rubber/plastics outer sole has a very thin application of leather fibers. The boot is completely lined under and around the foot and calf with plush faux fur and is considered “protective” against cold weather. The FOB price $6.02 per pair.
You suggest a classification of 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other. Merchandise classified under this subheading includes footwear with uppers of rubber/plastic and leather or composition leather outer soles. Although the rubber/plastics outer sole of this style has flocked leather fibers attached to the area in contact with the ground, the flocking was examined with magnification and found to be very thin. The microns-thin application should be treated as a “similar attachment” 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 children’s style 97325 Girl’s Cozy Boots/Rainbow Glitter will be 6402.91.5090, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: 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: for women: other. The rate of duty will be 37.5 percent ad valorem.
Style 97222 Genuine Suede Slipper/Men’s Tan is a men’s, closed toe/closed heel, below-the-ankle moccasin style shoe. The uppers are comprised of 100 percent cow suede leather. The outer sole is made of rubber or plastics. The slipper is lined with textile fleece. The outer sole was measured and found to exceed 3.5 mm thick. This style does not meet the definition of “house slippers” as described in chapter 64, statistical note 1(d) of the Harmonized Tariff Schedule of the United States. The F.O.B. price is $6.99 per pair.
The applicable subheading for the men’s style 97222 Genuine Suede Slippers/Men’s Tan will be will be 6403.99.6075, HTSUS, which provides for Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 percent ad valorem.
Style 97221 Genuine Suede Slippers/Ladies Tan is a woman’s, closed toe/open heel, below-the-ankle shoe. The upper is comprised of predominantly cow suede leather material with a balance of textile faux fur around the middle of the foot. It is lined with faux fur textile material around the front and under the foot. The thick outer sole is made of rubber or plastics. This style does not meet the definition of “house slippers” as described in chapter 64, statistical note 1(d) of the Harmonized Tariff Schedule of the United States. The F.O.B. price is $6.99 per pair.
The applicable subheading for the woman’s style 97221 Genuine Suede Slippers/Ladies Tan will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50 /pair: other: other: for women: other. The rate of duty will be 10 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings, 6403.99.6075, and 6403.99.9065, 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 subheadings, 6403.99.6075, and 6403.99.9065, 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 97326 Girl’s Cozy Boots/Black is a children’s, closed toe/closed heel, above-the-ankle, below-the-knee boot. This slip-on boot measures approximately 5 ¾ inches tall. The esau is predominantly non-vegetable textile material. The rubber/plastics outer sole has non-durable textile fibers covering the majority of the external surface area of the outer sole in contact with the ground. Rubber/plastic components account for more than 10 percent of the total weight of the boot. The boot lining is not thick and would not be considered protective. The FOB price is $6.02 per pair.
The applicable subheading for the children’s style 97326 Girl’s Cozy Boots/Black will be 6404.19.3790, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; 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: other. The rate of duty will be 12.5 percent ad valorem.
Style 97327 Girl’s Cozy Boots/Black is a children’s, closed toe/closed heel, above-the-ankle, below-the-knee boot. The boot is a slip-on and measures approximately 6 inches tall. The esau is predominantly non-vegetable textile materials. The rubber/plastic outer soles have textile covering the majority of the external surface area of the outer sole in contact with the ground. The weight of the rubber/plastic components is more than 10 percent of the total weight of the shoe. The FOB price is $6.02 per pair.
The applicable subheading for the children’s style 97327 Girl’s Cozy Boots/Black will be 6404.19.3790, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; 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: other. The rate of duty will be 12.5 percent ad valorem.
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