The tariff classification of footwear from China and Taiwan

N284223 April 11, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065; 6406.10.6500 Mr. Elijah Rodriquez DMG Logistics Inc. 207 Meadow Road Edison, NJ 08817 RE: The tariff classification of footwear from China and Taiwan Dear Mr. Rodriquez: In your letters dated September 7, 2016, and March 8, 2017, you requested a tariff classification ruling on behalf of your client, Cat Perkins, Inc. The samples submitted with your second letter will be returned. The merchandise includes women’s, open toe/open heel, below-the-ankle, platform wedge sandals with outer soles of rubber/plastics. The leather uppers, identified as styles Rita, River, Riley, Rainey, Renee Grommet, Reese, and Renee, are attached in four places on either side of the platform/wedge bottoms by riveted, magnetized, metal pegs. The wedge bottoms are made from plastic wrapped with a thin layer of cork, stacked leather, or wood. Each has a wrapped, cushioned insole and holes with metal inserts that correspond to the pegs of the uppers. All of the uppers are removable and interchangeable with the wedge bottoms. Also submitted were samples of leather uppers without corresponding bottoms. You state the uppers will be imported with corresponding bottoms. The leather uppers will be also be imported separately. All are valued over $2.50 per pair. You suggested classifying the separately imported leather uppers under subheading 6406.10.1000 Harmonized Tariff Schedule of the United States (HTSUS), the provision for formed uppers of leather. We disagree. The uppers are not described by the definition of formed uppers in Additional U.S. Note 4 to chapter 64 of the HTSUS. The imported items do not have closed bottoms, have not been shaped by lasting, molding, etc., and are not shaped to the foot. As such, they are considered unformed uppers and will be classified accordingly. The applicable subheading for the uppers imported with corresponding bottoms will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10 per cent ad valorem. The applicable subheading for the leather uppers, imported separately, will be 6406.10.6500, (HTSUS), which provides for parts footwear; uppers and parts thereof, other than stiffeners: other: of leather. The rate of duty will be free. 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 above, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division