CLA-2-64:OT:RR:NC:N2:247
Ms. Tina Fang
Steve Madden, Ltd.
52-16 Barnett Avenue
Long Island City, NY 11104
RE: The tariff classification of footwear from China
Dear Ms. Fang:
In your letter dated August 2, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and samples of four styles of ladies footwear. They are identified as “Britney,” “Sapphire,” “ Mary,” and “Royal.” The samples will be returned as requested.
The “Britney” is a woman’s, closed-toe/closed-heel, below-the ankle, lace-up sneaker. It has a lace closure, a foxing band, a cushioned collar, and a tongue. The upper consists of satin textile material with a rubber/plastic gel covered with various sized pink colored glass stones. The stones are closely positioned and intended to obscure the material underneath. The glass would be the constituent material of the upper. The outer sole is made of rubber/plastics. The F.O.B. value is over $12 per pair.
The “Sapphire” is a woman’s, closed toe/closed heel, dress shoe. The stiletto heel measures approximately 4 inches tall. Blue colored glass stones are closely set and intended to obscure the satin material underneath. The outer sole is comprised of rubber or plastics. The attached high heel is also covered with the glass stones. The F.O.B. value is over $12 per pair.
The “Mary” is a woman’s, open toe/closed heel, dress shoe. The shoe does not cover the ankle. The upper is made of a strap across the toes and a strap with a lateral buckle closure attached to a heel quarter. Uniformly shaped, colorless glass stones are closely set into a layer of gel and intended to obscure the satin material underneath. The outer sole is made of rubber/plastics. The heel counter and the separately attached low chunk heel are also covered with the glass stones. The F.O.B. value is over $12 per pair.
The “Royal” is a woman’s, closed toe/closed heel, pump style, dress shoe. The stiletto heel measures approximately 4 1/8 inches tall. The upper consists of satin material with a rubber/plastic gel holding different sized gold colored glass stones. The stones are intended to obscure the material underneath. In your letter you state the rubber/plastics outer sole has some fabric flocking covering more than fifty percent of the external surface area in contact with the ground. Examination of the sample with magnification shows few fibers and not constituting durable textile. The application would not be considered as constituent material. The F.O.B. value is over $12 per pair.
The applicable subheading for the woman’s styles “Britney,” “ Sapphire,” Mary,” and “Royal.”
will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other. 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.
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