N343479

N343479 November 13, 2024 CLA-2-64:OT:RR:NC:N2 247 CATEGORY: Classification TARIFF NO.: 6402.91.4063, 6402.91.4067, 6402.99.3165, 6404.19.3760, 6404.19.3960, 9903.88.15 Ms. Angelica Valenta TOMS Shoes LLC 5800 Uplander Way Suite 100 Culver City, CA 90230 RE: The tariff classification of an espadrille from Vietnam and various footwear from China Dear Ms. Valenta: In your letter dated October 22, 2024, you requested a tariff classification ruling on five styles of footwear. You provided descriptive and illustrative literature and samples. You requested the submitted samples not be returned. The MIA BOOT is an above the ankle, casual boot that will be imported in infant and youth sizes. The external surface of the boot upper consists of Nubuck PU (100 percent Polyurethane rubber/plastics). It has a functional slide fastener on the medial side and a decorative strap with a buckle. The boot has a fleece lining that shows at the topline and down the lateral side. The fleece is not thick and does not cover the footbed. This style is not designed to be protective footwear. The MIA BOOT has a rubber or plastics outer sole and no foxing or foxing-like band. The MIA BOOT will be imported from China. The applicable subheading for the MIA BOOT for infants will be 6402.91.4063, Harmonized Tariff Schedule of the United States (HTSUS), which provides other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) 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 infants as described in statistical note 2 to this chapter. The rate of duty is 6 percent ad valorem. The applicable subheading for the MIA BOOT for youths will be 6402.91.4067, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) 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: other. The rate of duty is 6 percent ad valorem. The ALPARGATA CLASSIC ESPADRILLE is a below the ankle, closed toe, closed heel, slip-on, flat shoe. The external surface area of the upper consists of small, overlapping, rubber/plastics sequins that obscure the material underneath. The outer sole is rubber/plastics. The ALPARGATA CLASSIC ESPADRILLE will be imported from Vietnam. The BIANCA DRESS CASUAL style is a below the ankle, closed toe, closed heel, slip-on, flat shoe. It has a strap over the vamp that is secured to the lateral side with a sewn-in elastic loop. The external surface of the upper consists of small, overlapping, rubber/plastics sequins that obscure the material underneath. The outer sole is rubber/plastics. The BIANCA DRESS CASUAL shoe will be imported from China. The applicable subheading for the ALPARGATA CLASSIC ESPADRILLE and the BIANCA DRESS CASUAL footwear will be 6402.99.3165, HTSUS, which provides for “Other 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 such as those mentioned in note 4 (a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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): Other: Other: Other: For women: Other.” The rate of duty will be 6 percent ad valorem. The CAMDEN SLIPPER is a below the ankle, closed toe, closed heel, slip-on, casual shoe. The external surface of the upper is textile material made from a majority of non-vegetable fibers. It is thinly lined with polyester faux shearling textile. The thick outer sole is made from rubber or plastics, with an application of textile material covering the majority of the external surface that touches the ground. It does not have a foxing or a foxing-like band. The weight of the rubber/plastics components make up 10 percent or more of the total weight of the shoe. The CAMDEN SLIPPER is made in China. The applicable subheading for the CAMDEN SLIPPER 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: 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. The CAROLINA ESPADRILLE is a below the ankle, closed toe, closed heel, casual, flat, slip-on shoe. The external surface area of the upper consists of woven, rubber/plastics coated textile strips. As each strip measures not more than 5mm wide, it is considered textile for classification purposes. The outer sole is made of rubber or plastics. This style does not have foxing or a foxing-like band. Instead, it has a midsole wrap. The CAROLINA ESPADRILLE is made in China. The applicable subheading for the CAROLINA ESPADRILLE will be will be 6404.19.3960, 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 of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for women. The rate of duty will be 37.5 percent ad valorem. When the imported footwear is imported from China the following applies. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.3960, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6404.19.3960, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of t

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 of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that 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.This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov.Sincerely, Steven A. Mack Director National Commodity Specialist Division