CLA-2-64:OT:RR:NC:N2:247
Ms. Elaine Farrell
Boscov's Department Store
4500 Perkiomen Avenue
Reading, PA 19606
RE: The tariff classification of footwear from China
Dear Ms. Farrell:
In your letter dated October 10, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, and photographs. No sample was submitted with this request. Additional value and technical information were provided via email.
Style name/number Vandelia/423505 is an open-toe/open-heel, below-the-ankle, woman’s shoe. The shoe has an approximately three inch high heel. The upper is attached to the outer sole by adhesive construction. You state the external surface area of the upper (esau) is elasticized textile material. The outer sole consists of primarily rubber or plastics. In your email, you clarify that the outer sole has 100 cotton textile fabric fused into the outer sole. The textile material makes up the greatest surface area of the outer sole in contact with the ground. The shoe does not have a foxing or a foxing-like band and it is not considered protective. The total weight of the shoe accounts for more than 10 percent rubber or plastics. The F.O.B. value is $12.95.
The applicable subheading for Vandelia/423505 will be 6404.19.3760, 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 rubber or plastics: Other: Footwear with open toes or open heels: 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.
Style name/number Garcella/523487 is a closed-toe/closed-heel, above-the-ankle, below-the-knee, woman’s boot. The upper is affixed to the outer sole by adhesive construction. You state the esau is 100 percent polyester textile material. The outer sole is made of predominantly rubber or plastics with a cotton textile material overlay having the greatest surface area in contact with the ground. The boot has medial side slide fastener as a means of closure. It does not have a foxing or a foxing-like band and it is not considered protective. The F.O.B. value is $11.85.
The applicable subheading for Garcella/523487 will be 6404.19.8760 HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $6.50 but not over $12.00/pair: other: footwear 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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