CLA-2-64:OT:RR:NC:N2:247
Ms. Angela Herrera
Russell A. Farrow US Inc.
45657 Port Street
Plymouth, MI 48170
RE: The tariff classification of footwear from China
Dear Ms. Herrera:
In your letters dated December 12, 2023, and January 11, 2024, you requested a tariff classification ruling on behalf of your client H-E-B, LP. You have submitted descriptive literature, photographs, a footwear invoice, and a youth size representative sample of a water shoe. The sample will not be returned as requested.
The imported product is a closed-toe/closed-heel, water shoe that does not cover the ankle. A hook and loop closure located on the lateral side secures the shoe to the foot. The upper has an external surface area composed of 100 percent polyester material. The outer sole is made of Thermoplastic Rubber (TPR) with textile materials covering most of the surface area in contact with the ground. The water shoe is being imported in different sizes and identified by different style numbers. Style #709643 for men, style #426513 for women, and style #624140 for teens, each have an outer sole that measures 6.2 mm thick and valued at $2.65 per pair. Style #821581 for youths, has an outer sole that measures 5.4 mm thick, and valued at $2.60 per pair. Style #988813 for toddlers has an outer sole measuring 5.2 mm thick and valued at $2.55 per pair.
The applicable subheading for the men’s water shoe-style #709643 will be 6404.19.5730, 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; other: valued not over $3/pair: 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 women’s water shoe-style #426513 will be 6404.19.5760, 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 not over $3/pair: 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.
The applicable subheading for the teen’s water shoes-style #624140, for youths-style #821581, and toddlers-style # 988813, will be 6404.19.5790, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued not over $3.00/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. 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