The tariff classification of footwear from China

N305979 September 24, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3760; 9902.14.42 Ms. Ellen J. Atkins Jeanne Pierre Originals Inc. 35 Pinelawn Road, Ste. 212E Melville, NY 11747 RE: The tariff classification of footwear from China Dear Ms. Atkins: In your letter dated August 27, 2019, you requested a tariff classification ruling. You have submitted two samples of women’s shoes identified as styles 19086022 and 19086023. Your samples will be returned as requested. Style # 19086022 is a slip-on, below the ankle, woman’s shoe with a closed toe and open heel. The two piece upper consists of 100 percent polyester enclosing the top and sides of the toes. A textile bow forms a strap over the vamp and is secured to either side of the foot. The shoe has a rubber and plastic outer sole with an attached textile flocking covering the majority of the external surface that comes in contact with the ground. The F.O.B. value is $16 per pair. Style # 19086023 is a woman’s shoe that has an open toe and open heel. The external surface area of the upper is 100 polyester textile material. It features a textile covered ankle strap with a buckle on the lateral side. The shoe has a rubber and plastic outer sole with an attached textile flocking covering the majority of the external surface that comes in contact with the ground. The separately attached heel is wrapped in polyester textile fabric. The weight of the rubber/plastic components equal 10 percent or more of the total weight of the shoe. You provided an F.O.B. value of $15.60 per pair. The applicable subheading for styles 19086022 and 19086023 will be 6404.19.3760, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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; footwear not 10 percent or more by weight of rubber or plastics; 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 note U.S. note 5 to this chapter: other: for women. The general rate of duty will be 12.5 percent ad valorem. With regard to the applicable rate of duty, styles 19086022 and 19086023, the footwear is also provided for in subheading 9902.14.42, HTSUS, which provides for footwear with outer soles of rubber or plastics, 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 note U.S. note 5 to chapter 64, with open toes or open heels, weighing 10 percent or more of rubber or plastics, valued at $15/pair or higher; the foregoing for women (other than house slippers) (provided for in subheading 6404.19.37). Subheading 9902.14.42, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.42. The rate of duty is 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division