The tariff classification of footwear from China

N340954 July 23, 2024 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3760 Ms. Angelica Valenta TOMS Shoes, LLC 5800 Uplander Way, Suite 100 Culver City, CA 90230 RE:      The tariff classification of footwear from China Dear Ms. Valenta: In your letter dated June 27, 2024, you requested a tariff classification ruling.   You have submitted descriptive literature  and samples.  The samples will not be returned as requested.   The Oslo Slipper WNFH25-SL-26271-1 (black), WNFH25-SL-26272-1 (Oatmeal multi), and WNFH25-SL-26273-1 (Pink) are women’s closed toe/closed heel slip-on shoes. The external surface area of the uppers (esau) is predominantly smooth felt-look polyester textile. The man-made textile uppers of the WNFH25-SL-26271-1 (black) and WNFH25-SL-26272-1 (Oatmeal multi) are completely lined with smooth faux fur that forms a cuff around the topline of the upper. The lining and collar of the WNFH25-SL-26273-1 (Pink) consists of faux-sherpa fleece.  The rubber/plastics outer soles have non-durable textile covering most of the surface area in contact with the ground.  These styles do not have a foxing or foxing-like bands.  Rubber/plastic accounts for over 10 percent of the total weight of the shoes.  The F.O.B. value for styles WNFH25-SL-26271-1 (black) and WNFH25-SL-26272-1 (Oatmeal multi) is $11.97 per pair. The F.O.B. value for the WNFH25-SL-26273-1 (Pink) is $12.44 per pair. The ALPARGATA ESPADRILLE WNFH24-ES-26042-1 (SMS) and the ALPARGATA ESPADRILLE WNFH24-ES-26038-1 (LOOKSEE) are women’s closed toe/closed slip-on shoes.  The external surface area of the uppers (esau) consists of 100 percent polyester textile material.  The white material has a satiny finish and is treated to repel dirt.  Both styles have small “V” shaped elastic gore over the top of the vamp.  The ALPARGATA ESPADRILLE WNFH24-ES-26038-1 (LOOKSEE) is decorated with a knotted bow over the foot.  The rubber/plastics outer soles  have non-durable textile covering much of the surface area in contact with the ground.  Rubber/plastic accounts for more than 10 percent of the total weight of the shoes.  The F.O.B. value for the ALPARGATA ESPADRILLE WNFH24-ES-26042-1 (SMS) is $8.01 per pair.  The F.O.B. value ALPARGATA ESPADRILLE WNFH24-ES-26038-1 (LOOKSEE) is $9.19 per pair. The applicable subheading for Oslo Slipper styles WNFH25-SL-26271-1 (black), WNFH25-SL-26272-1 (Oatmeal multi), WNFH25-SL-26273-1 (Pink), and the ALPARGATA ESPADRILLE WNFH24-ES-26042-1 (SMS) and ALPARGATA ESPADRILLE WNFH24-ES-26038-1 (LOOKSEE), will be 6404.19.3760, 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: 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 recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).   The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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, please contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division