CLA-2-64:RR:SP:247
Ms. Stacey Nesseth
Red Wing Shoe Company, Inc.
314 Main Street
Red Wing, MN 55066-2337
RE: The tariff classification of footwear from China
Dear Ms. Nesseth:
In your letter dated January 23, 2008, you requested a tariff classification ruling for a shoe identified as style 7224.
The submitted sample is a size 13 below-the-ankle athletic shoe with a bungee style closure. You state that the shoe is designed for children. The outer sole is made of rubber/plastics. You state that the upper is 51 percent “synthetic leather” and 49 percent textile material. You have not identified the component material from which the “synthetic leather” is derived. Visual examination of the material indicates that the material is textile.
The applicable subheading for style 7224 will be 6404.11.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastic and uppers of textile materials: athletic footwear: other: valued over $6.50 but not over $12/pair. The general rate of duty will be 90 cents/pair plus 20% 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 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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division