CLA-2-64:OT:RR:NC:N2:247
Mr. William Yancy
DSV Air & Sea
1295 Northland Drive
Mendota Heights, MN 55120
RE: The tariff classification of casual footwear from China
Dear Mr. Yancy:
In your letter dated December 1, 2021, you requested a tariff classification ruling on behalf of your client, Minnetonka Moccasin.
The subject of the ruling request is a casual shoe offered to women as item ICW31110A, and to men as item ICM30161A. The constituent material of the upper is textile, constructed of fibers made from recycled water bottles (RPET), with a small area, less than 50 percent, of leather. The below-the-ankle shoe is secured to the foot with a lace closure. It does not appear to have a foxing-like band. The rubber/plastic (EVA injection) outer sole is said to be available in two versions. One version will have textile threads embedded into the rubber/plastic with exposed fibers. The other will be sprayed with textile flocking. The value of the woman’s shoe is listed as $15.80, and the value of the man’s shoe is $16.75.
You suggested a classification for the men’s footwear, item ICM30161A, under subheading 6404.19.3730, Harmonized Tariff Schedule of the United States, (HTSUS), and subheading 6404.19.3760 for the women’s footwear, item ICW31110A. We disagree. The men’s and women’s footwear do not have open heels or toes, and is not slip-on footwear. For these reasons the footwear will be classified elsewhere.
The applicable subheading for the men’s footwear, item ICM30161A, will be 6404.19.9030, 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: other: valued over $12/pair: for men. The rate of duty will be 9 percent ad valorem.
The applicable subheading for the women’s footwear, item ICM301110A, will be 6404.19.9060, 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: other: valued over $12/pair: for women. The rate of duty will be 9 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 the 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