CLA-2-64:OT:RR:NC:N2:247
Ms. Evgeniya Teplova
Alexander Wang LLC
386 Broadway
New York, NY 10013
RE: The tariff classification of footwear form China
Dear Ms. Teplova:
In your letters dated May 25, 2023, and July 14, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, a photograph, a sample, and the component weights, expressed in percentages. The sample will be returned as requested.
Style # 30423M005, “DELPHINE PUMP WITH LOGO ANKLE STRAP,” is a woman’s, closed toe, closed heel, dress shoe. The external surface area of the upper is composed of 72 percent non-vegetable textile material that is decorated with small round glass crystals. The glass crystals do not completely obscure the satin base. The shoe is lined with sheep’s leather. A single polyester/silk covered ankle strap is decorated with metal and glass in the shape of letters spelling out “Alexander Wang.” The outer sole consists of cow’s leather and has a separately attached, textile covered, high heel. You state in your letter that the total weight of the shoe is comprised of 22 percent satin textile, 10.6 percent glass, 14.2 percent paperboard, 25.6 percent leather, 19.1 percent rubber/plastic, and 8.5 percent metal. Rubber or plastics components make up 19.1 percent of the total weight of the shoe. Textile, rubber, and plastics components, combined, make up 41.1 percent of the total weight of the shoe. You have provided an F.O.B. value of $181 per pair.
The applicable subheading for Style # 30423M005, “DELPHINE PUMP WITH LOGO ANKLE STRAP,” will be 6404.20.4060, 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 textile materials: footwear with outer soles of leather or composition leather; not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics; valued over $2.50/pair; for women. The duty rate will be 10 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.20.4060 HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6404.20.4060, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division