CLA-2-64:OT:RR:NC:N:247
Mr. Yuanyou (Sunny) Yang
Porter Wright Morris & Arthur
6 PPG Place
Pittsburgh, PA 15222
RE: The tariff classification of footwear from Italy
Dear Mr. Yang:
In your letter dated June 9, 2021, you requested a tariff classification ruling on behalf of your client SMD Wynne Corporation. You have submitted descriptive literature and samples. The samples will be returned as requested.
The Calzuro Classic Without Upper Ventilation Holes (aka Calzuro No Holes or Calzuro Classic Without Holes) is a molded rubber or plastics, clog style shoe. It has a closed toe, an open heel, and openings in the upper around most of the perimeter near the footbed. It is available for sale in a variety of solid colors and is claimed to have an anti-static and anti-slip outer sole. This style can be worn with heel straps that are imported and sold separately.
The Calzuro Classic With Upper Ventilation Holes (aka Calzuro With Holes or Calzuro Classic With Holes) is essentially the same as the Calzuro Classic Without Upper Ventilation Holes except this style has holes in the upper over the toes and top of the foot.
The Calzuro Fancy is substantially like the Calzuro With Holes except the Calzuro Fancy is manufactured in tie-dyed or swirled color schemes.
The applicable subheading for the The Calzuro Classic Without Upper Ventilation Holes, The Calzuro Classic With Upper Ventilation Holes, and The Calzuro Fancy will be 6402.99.2760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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 such as those mentioned in note 4(a) to this chapter) 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: other. The rate is 6 percent ad valorem.
The Calzuro Light is a clog style shoe that is imported with an attached heel strap. It is manufactured from a lightweight rubber/plastics material in solid colors and has ventilation holes around the perimeter of the upper near the footbed.
For the Calzuro Light you suggested a classification of 6402.99.2760, HTSUS, which provides for footwear of rubber or plastics produced on one piece by molding. As this style is imported with a separately manufactured and attached heel strap, it will be classified elsewhere.
The applicable subheading for the Calzuro Light will be 6402.99.3165, HTSUS, which provides for other 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 such as those mentioned in note 4(a) to this chapter) 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: other. The rate is 6 percent ad valorem.
The Calzuro Heelstraps are imported with the rubber/plastics fasteners (plastic rivets and buckles) and sold as a set. The straps are manufactured from rubber/plastics in a variety of solid colors. A consumer can purchase sets of heel straps and attach them to The Calzuro Classic Without Upper Ventilation Holes, The Calzuro Classic With Upper Ventilation Holes, and The Calzuro Fancy styles.
You offer a suggested classification for the heel straps under 6406.90.9060, HTSUS, the provision for parts of footwear not previously identified or enumerated. As these straps are designed to be connected to the upper, they will be considered uppers and parts thereof, and classified accordingly.
The applicable subheading for The Calzuro Heelstraps is 6406.10.6000, HTSUS, the provision for parts of footwear (including uppers whether attached to soles other than outer soles); uppers and parts thereof, other than stiffeners: other: of rubber or plastics. The rate of duty will be free.
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