The tariff classification of footwear from Germany

N269592 October 27, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165; 6402.99.3171; 6403.91.9045; 6404.19.2060 Mr. Christian Moller ISA-TRAESKO GmbH Oderstraße 924539 Neumünster, Germany RE: The tariff classification of footwear from Germany Dear Mr. Moller: In your letter dated September 30, 2015, you requested a tariff classification ruling. The samples will be returned with your request. The submitted samples are identified as “Artikel #1,” “Artikel #2,” “Artikel #3,” and “Artikel #4” (no style names). “Artikel #1” is a unisex, open toe/open heel, below-the-ankle, flip-flop sandal with an outer sole of rubber or plastics. It has a “Y” shaped sewn rubber/plastics strap upper. A textile thong goes between the first and second toes. The external surface area of the upper is over 90 percent rubber or plastics. The sandal doesn’t have a foxing or a foxing-like band and is not “protective.” You suggest classification of 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for a children’s sandal. We disagree. Statistical Note 1(c) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states; ‘The term “footwear for women” covers footwear of American women’s size 4 and larger, whether for females or of types commonly worn by both sexes;’ (unisex). Therefore, the sandal will be classified under the provision for women’s footwear. The applicable subheading for the “Artikel #1,” will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem. “Artikel #2” is a women’s closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot with an outer sole of rubber/plastics. The external surface area of the upper is suede. The applicable subheading for the women’s boot identified as “Artikel #2” will be 6403.91.9045, 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 leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The general rate of duty will be 10 percent ad valorem. “Artikel #4” is a children’s open toe/open heel, below-the-ankle sandal with an upper and outer sole of rubber or plastics. The upper has a hook and loop closure on the forefoot. The sandal does not have a foxing or a foxing-like band and is not “protective.” The applicable subheading for the “Artikel #4,” will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: other. The rate of duty will be 6 percent ad valorem. “Artikel # 3” is a women’s closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot with an outer sole of rubber/plastics. The external surface area of the upper is textile. The boot has a complete faux fur lining measuring over ¼ inch thick which renders it “protective” against cold weather. You suggest classification under 6404.19.2030, HTSUS, which is the provision for men’s footwear. We disagree. The boot will be classified under the provision for women’s footwear. The applicable subheading for “Artikel # 3” will be 6404.19.2060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: which is not “sports” or “athletic” footwear; footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for men. The rate of duty will be 37.5 percent ad valorem. Please note the submitted samples do not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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 http://www.usitc.gov/tata/hts/. 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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division