CLA-2-64:OT:RR:NC:N2:247
Ms. Evgeniya Teplova
Alexander Wang LLC
139 Beekman St
New York, NY 10038
RE: The tariff classification of a woman’s flat shoe from China
Dear Ms. Teplova:
In your letters dated December 13, 2023, and January 19, 2024, you requested a tariff classification ruling. You submitted descriptive literature and a sample with your December letter, and pictures and a component weight breakdown with your January letter.
The imported woman’s shoe is identified as the “BILLIE FLAT” 30324F065. It has a closed toe, a closed heel, and is a slip-on, flat shoe that does not cover the ankle. The external surface area of the upper is composed of 72 percent viscose and 28 percent silk textile material decorated with evenly spaced applied glass crystals. The glass crystals do not obscure the satin base. The constituent material of the upper is textile and the crystals are considered accessories or reinforcements. The shoe is lined with sheep’s leather. The outer sole is constructed out of 100 percent cow’s leather. The breakdown of component weight, expressed as a percentage of the total weight of the shoe, is as follows: 64.10 percent other materials (leather, glass, etc.), 23 percent rubber/plastic, and 12.90 percent textile. The FOB value of the shoes is $93.33 per pair. The shoes will be imported with a dust bag with a draw string closure.
The applicable subheading for the “BILLIE FLAT” 30324F065 woman’s shoe 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.
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 Regulations (19 CFR 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