CLA-2-64:OT:RR:NC:N2:247
Ms. Delores Combs-Barnes
Georgia Foot Care Inc
4704 Chateau Forest Way
Hoschton, GA 30548
RE: The tariff classification of footwear from Thailand
Dear Ms. Combs-Barnes:
In your letter dated April 10, 2022, you requested a tariff classification ruling. You submitted descriptive literature (specification sheets), photographs, and samples for five styles of unisex footwear. The samples will be returned as requested.
Footwear style CSD003 is a closed-toe/open-heel, below-the-ankle shoe. It has an extra-wide toe box and adjustable side and heel straps with hook and loop closures. Style # CSD008 is an open-toe/open-heel, below-the-ankle shoe. It has two straps with hook and loop closures over the top of the foot. Style CSD009 is an open-toe/open heel, below-the-ankle shoe, with two straps over the forefoot and one around the ankle. The straps have hook and loop closures. The external surface area of the uppers (esau) of these styles is stated to consist of micro-fiber on the specification sheets. However, physical examination of the submitted samples using magnification, did not find any visible or tactile fibers on the external surface of the uppers. The exterior of the uppers appeared to consist of rubber or plastics material. The shoes do not have foxing or foxing-like bands. Thick inserts, included with the footwear, are midsoles made mostly of EVA foam. They provide medial arch support and a deep heel cup. The outer soles are made of rubber or plastics. The FOB value is $21.00 per pair for each of these styles.
You suggested a classification of 6404.19.3080, HTSUS, which provides for children’s uppers of textile materials for each of these styles. We disagree. The constituent material of the uppers of the three styles is rubber or plastics. Additionally, unisex footwear is classified as women’s footwear. For these reasons, the footwear will be classified elsewhere.
The applicable subheading for footwear styles CSD003, CSD008, and CSD009, will be 6402.99.3165, HTSUS, which provides for 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) is rubber or plastics: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem.
Style # CSD004 is a closed-toe/open-heel, below-the-ankle shoe. The footwear has an adjustable strap with a hook and loop closure threaded through the upper, over the foot. The adjustable heel strap is secured to the foot with a hook and loop closure. Style # CHM003 is an open-toe/open-heel, below-the-ankle shoe. The footwear has one wide strap over the foot that is secured on the lateral side with a hook and loop closure. The esau for these styles is predominantly textile mesh material. Thick inserts, included with the footwear, are midsoles made mostly of EVA foam. They provide medial arch support and a deep heel cup. The outer soles are made of rubber or plastics. The shoes have no foxing or foxing-like bands. The rubber or plastic components of the shoe account for 10 percent or more of the total weight of the shoes. The FOB value for Style # CSD004 is $21.00 per pair. The FOB value for Style # CSD004 is $18.00 per pair.
For both styles, you suggested a classification of 6404.19.3080, HTSUS, which provides for children’s uppers of textile materials and having rubber or plastics components weighing less than 10 percent of the total weight of the shoe. We disagree. The rubber or plastics components account for more than 10 percent of the total weight of the shoe. Additionally, unisex footwear is classified as women’s footwear. Therefore, the footwear will be classified elsewhere.
The applicable subheading for footwear styles CHM003 and CSD004 will be 6404.19.3960, 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: other: for women. The rate of duty will be 37.5 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