The tariff classification of footwear from China

N312260 July 2, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3730; 6404.19.3760; 6404.19.5730; 6404.19.7760 Ms. Ashlie He ISA-TRAESKO GmbH; Oderstraße 9 24539 Neumünster Germany RE: The tariff classification of footwear from China Dear Ms. He: In your electronic submission dated June 5, 2020, you requested a tariff classification ruling on various walking shoes and slippers. Photographs and laboratory reports accompanied your request. A ruling request letter, samples of five styles, and copies of the laboratory reports were submitted for examination. Value information was submitted via email. Style 94622 Men’s Casual Slippers/Black are closed toe/open heel, below-the-ankle slippers. The external surface area of the felt uppers consist of non-vegetable fiber textile material. The rubber/plastics outer soles have textile material covering the majority of the external surface that comes in contact with the ground. The outer soles do not overlap the upper by ¼ inch around the perimeter. Therefore, they do not have foxing-like bands. The rubber/plastics components account for more than 10 percent of the slippers total weight. The F.O.B. value is $2.99 per pair. The applicable subheading for Style 94622 Men’s Casual Slippers/Black will be 6404.19.3730, 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; 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 men. The rate of duty will be 12.5 percent ad valorem. Style 94622 Ladies Casual Slippers/Lt. Grey are closed toe/open heel, below-the-ankle slippers. The external surface area of the felt uppers consists of non-vegetable fiber textile material. The rubber/plastics outer soles have textile material covering the majority of the external surface that comes in contact with the ground. The outer soles do not overlap the uppers by ¼ inch around the perimeter. Therefore, they do not have foxing-like bands. The rubber/plastics components account for more than 10 percent of the slippers total weight. The F.O.B. value is $2.99 per pair. The applicable subheading for Style 94622 Ladies Casual Slippers/Lt. Grey will be 6404.19.3760, 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; 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 rate of duty will be 12.5 percent ad valorem. Style # 94588 Men’s Slippers/Grey are men’s, closed toe/closed heel, above-the-ankle slippers. The uppers consist of non-vegetable fiber textile material. The linings and foot beds consist of plush textile material. The rubber/plastics outer soles have textile material covering the majority of the external surface that comes in contact with the ground. The outer soles overlap the uppers by ¼ inch, constituting a foxing-like band. The F.O.B. value is $2.59 per pair. The applicable subheading for the men’s slippers, style # 94588/Grey, will be 6404.19.5730, 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. Style #94175/Pink (Blush in the laboratory report) are women’s, closed-toe/closed-heel, below-the-ankle, slip-on shoes. According to the laboratory report, the external surface area of the uppers consist of non-vegetable fiber textile material. The rubber/plastic outer sole has a textile covering the majority of the external surface in contact with the ground. The outer sole overlaps the upper material by the perquisite ¼ of an inch around the perimeter. It is considered to have a foxing-like band. The F.O.B. value is $6.34 per pair. Style # 94176/Dusky Blue are women’s, closed-toe/closed heel, below-the-ankle, casual shoes. This style does not have a separate tongue and is considered a slip-on. It has a continuous elastic cord threaded through four pairs of textile loop eyelets. The external surface area of the uppers consist of non-vegetable fiber textile material. The rubber/plastic outer sole has a textile covering the majority of the external surface in contact with the ground. The outer sole overlaps the upper material by the perquisite ¼ of an inch around the perimeter. It is considered to have a foxing-like band. The F.O.B. value is $6.34 per pair. The applicable subheading for Ladies Memory Foam Walking Shoes/Pink 94175, and Ladies Memory Foam Walking Shoes/Dusky Blue 94175, will be 6404.19.7760, 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 over $3 but not over $6.50/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. Duty rates are provided for your convenience and are subject to change. The text of the most recent7 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