The tariff classification of footwear from China

N299186 August 3, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.4100; 6404.19.3760 Ms. Anna Hoffman Colony Brands, Inc. 1112 7th Ave. Monroe, WI 53566 RE: The tariff classification of footwear from China Dear Ms. Hoffman: In your electronic letter dated July 19, 2018, you requested a tariff classification ruling. The submitted samples will be returned to you as requested. Item 1- F18011-KA Quilted Pump is a woman’s, closed-toe, closed-heel, below-the ankle, slip-on, high-heeled, pump shoe. The upper is made from polyurethane and metal. The shoe features a decorative metal toe cap, various metal dot ornaments, and stitching mimicking a quilted pattern. You state that the external surface area of the upper (ESAU) is 87 percent polyurethane and 13 percent metal. The outer sole, made from rubber or plastics, has a textile flocking on the entire sole in contact with the ground. It has a separately attached heel measuring approximately 3 inches. Item 2- F18043-KA Petula Pump is a woman’s, closed-toe, open-heel, below-the-ankle, high-heeled shoe. The upper is made from polyurethane and textile material. You provided the ESAU of the upper as 65 percent polyurethane and 35 percent polyester. It features lasted textile material straps at the medial and lateral side that extend to form an ankle strap. The ankle strap has a buckle closure. Stitched onto the front portion of the ankle strap is a textile material flower. The outer sole, made from rubber or plastics, has textile flocking on the entire sole in contact with the ground. It has a separately attached heel measuring approximately 3 inches. The shoe is not protective and does not have a foxing or a foxing-like band. The applicable subheading for Item 1- F18011-KA Quilted Pump, and Item 2- F18043-KA Petula Pump will be 6402.99.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, except protective footwear and except footwear having a foxing or a foxing-like band. 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. The rate of duty is 12.5 percent ad valorem. Item 3- F18057-KA Quinneta Cage Pump is a woman’s, closed-heel, below-the-ankle, high heeled pump. The sample submitted had a closed-toe, however you indicate that the actual imported shoe will have an open-toe. The upper is stated to be made from 100 percent polyester textile material. You state that the shoe is not less than 10 percent by weight of rubber or plastics. It features a scalloped strap that extends up the front of the foot as well as the instep and ankle. The strap is decorated with studs. Via email, you have stated that the studs are made from metal. The metal studs are considered to be accessories or reinforcements. There is a slide fastener closure at the back of the heel. The outer sole, made from rubber or plastics, has textile flocking on the entire sole in contact with the ground. It has a separately attached heel measuring approximately 3-1/4 inches. The shoe is not protective and does not have a foxing or a foxing-like band. Item 4- F18056-KA Lisha Bow Ankle Strap is a woman’s, closed-toe, open-heel, below-the-ankle, high-heeled shoe. The upper is made from textile material and rubber or plastics. You provided the ESAU of the upper as 48 percent polyurethane and 52 percent polyester. It features a lasted strap on the medial and lateral sides that forms an ankle strap with a buckle closure. Individual attached straps at the instep and vamp create a frontal bow. The outer sole, made from rubber or plastics, contains textile flocking on the entire sole in contact with the ground. It has a separately attached heel measuring approximately 3 inches. You state that the shoe is not less than 10 percent by weight of rubber or plastics. The shoe is not protective and does not have a foxing or a foxing-like band. Item 5 – F18021-KA Patch Pump is a woman’s, closed-toe, closed-heel, below-the-ankle, slip-on, hi-heeled, pump shoe. The upper is made from textile material. You state the upper is 100 percent polyester. The outer sole, made from rubber or plastics, contains textile flocking on the entire sole in contact with the ground. It has a separately attached heel measuring approximately 3.5 inches. The shoe is not protective and does not have a foxing or a foxing-like band. The applicable subheading for Item 3-F18057-KA Quinneta Cage Pump (open-toe), Item 4-F18056-KA Lisha Bow Ankle Strap, and Item 5-F18021-KA Patch Pump 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: other: footwear with open toes or open heels; footwear not less than 10 percent, 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 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 recent HTSUS and the accompanying duty rates are provided on the 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division