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 May 6, 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 laboratory reports.
Style 97126 Ladies Booties/Black is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, fashion bootie. The bootie measures approximately 7 ½ inches tall. You have provided a laboratory report showing the external surface area of the upper (esau) and the outer sole are comprised of 100 percent rubber or plastics. A functional slide fastener is located on the medial side of the bootie. The bootie does not have a foxing or a foxing-like band. You provided an F.O.B. value of $7.98 per pair.
Style 97127 Ladies Booties/Brown is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, high-heel boot. The boot measures approximately 8 inches tall and features a decorative strap with a gold-tone, metal buckle that crisscrosses in front of the ankle, and a pull tab. The esau and outer sole are comprised of 100 percent rubber/plastics. You provided an F.O.B. value of $7.98 per pair.
Style 97128 Ladies Booties/Teal Gore is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, high-heel fashion boot. The boot measures approximately 7½ inches tall. There is a functional slide fastener on the medial side of the boot. The boot features strips of upper material sewn on top of the elastic gore. It does not have a foxing or a foxing-like band. The outer sole is composed of rubber or plastics and has an attached high heel resembling stacked leather. The F.O.B. value is $7.98 per pair.
The applicable subheading for the women’s style 97126 Ladies Booties/Black, style 97127 Ladies Booties/Brown, and style 97128 Ladies Booties/Teal Gore will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area measures over 90 percent rubber or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other. The rate of duty will be 6 percent ad valorem.
Style # 97215 Children’s Warm Lined Clogs/Girl Printed is a child’s, closed toe/open heel clog style shoe. It has a strap that is attached with two rivets. The clog is completely lined with faux fur that overlaps the upper forming a collar or cuff. The upper features numerous vent holes on the rubber/plastics portion of the vamp. According to the laboratory report, rubber or plastics accounts for more than 54.14 percent of the total surface area of the upper. The rubber or plastics outer sole has non-durable textile covering the majority of the external surface area in contact with the ground. The F.O.B. value is $2.66 per pair.
The applicable subheading for style # 97215 Children’s Warm Lined Clogs/Girl Printed will be 6402.99.4100, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear with open toes or open heels: 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. The rate of duty will be 12.5 percent ad valorem.
Style # 97212 Men’s or Ladies Warm Lined Clogs/Navy/Dk. Grey is a closed toe/open heel clog shoe. It has a strap that is attached by two rivets. The clog does not cover the ankle. The esau of the shoe is a combination of textile and rubber or plastics materials with the faux fur textile collar having the majority surface area of the upper. The laboratory report states that 55.27 percent of the esau is textile material. The rubber or plastics outer sole has a textile covering majority in contact with the ground. You provided an F.O.B. value of $2.70 per pair. The shoe will be considered unisex for classification purposes.
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. United States Customs and Border Protection, (USCBP) issued the final interpretative rule concerning “unisex” footwear classification determinations in the Federal Register, Vol. 72, No. 182 on September 20, 2007. This determination adopted certain recommendations of the importing community concerning the interpretation of the note. Specifically, footwear in male sizes would not be deemed to be “commonly worn by both sexes” if the footwear is marked “Men’s size_____”, ”Youths’ size_____” or “Boys’ size_____’. Additionally, a style of footwear will not be deemed to be “commonly worn by both sexes” (i.e. “unisex”) unless evidence of marketing establishes that at least one pair in four (25 percent) of that style is sold to and/or worn by females. Style # 97212 Men’s or Ladies Warm Lined Clogs/Navy/Dk. Grey Unisex footwear is classified as footwear for women.
The applicable subheading for style # 97212 Men’s or Ladies Warm Lined Clogs/Navy/Dk. Grey will be 6404.19.3760, 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: 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.
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