CLA-2-64:OT:RR:NC:N2:247
Mr. William Yancy
DSV AIR & SEA Address
1295 Northland Dr
Mendota Heights, MN 55120
RE: The tariff classification of footwear from China
Dear Mr. Yancy:
In your letters dated June 29, 2021, and August 4, 2021, you requested tariff classification rulings on behalf of your client Minnetonka Moccasin. You have submitted descriptive literature and samples for three styles of footwear. Your samples will be returned.
The Venetian Slipper is a below-the-ankle, closed-toe/closed-heel, slip-on slipper. The external surface area of the upper (esau) is made up of knit textile material consisting of non-vegetable threads. The sample was crosscut and examined. The rubber/plastics outer sole unit overlaps the upper material by more than ¼ inch and measures more than 3.5 mm thick. The external surface area in contact with the ground has non-durable textile fibers covering the majority. The slipper is completely lined with faux fur. The rubber/plastic components account for more than 10 percent of the total weight of the shoe. It is imported in men’s sizes and valued at $12.70 per pair. The women’s sizes are valued at $11.95 per pair.
The women’s, below-the-ankle, slip-on Clog Slipper has a closed toe and an open heel. The man-made textile upper is completely lined with faux fur that forms a cuff around the topline of the upper. The rubber/plastics outer sole has non-durable textile covering the majority of the surface area in contact with the ground. Rubber/plastic accounts for over 10 percent of the total weight of the shoe. The F.O.B. value is $10.15 per pair.
In your letter you suggested the classification of all styles, under subheading 6403.99.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. We disagree. The uppers consist of textile materials. Therefore, all styles will be classified elsewhere.
The applicable subheading for the Venetian Slipper imported in men’s sizes will be 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; 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 men. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the Venetian Slipper and Clog Slipper imported in women’s sizes 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.
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