CLA-2-64:OT:RR:NC:N4:447
Ms. Mei C. Li
Marubeni America Corporation
375 Lexington Avenue 6th Floor
New York, N.Y. 10017
RE: The tariff classification of children’s footwear from China
Dear Ms. Li:
In your letter dated September 21, 2009 you requested a tariff classification ruling for two footwear items.
You state that the first submitted sample, which you identify as “Orange Leather One Strap”, has an upper of 55% leather, 40% textile and 5% other material with an outer sole of 100% rubber. You state that the second submitted sample, which you identify as “Child 31 Leather”, has an upper of 45% leather, 50% textile and 5% other material with an outer sole of 100% rubber. The unit price for both samples is $9.00/pair.
The applicable subheading for the “Orange Leather One Strap” will be 6403.99.9041, 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: other: other: for other persons: valued over $2.50/pair: other tennis shoes, basketball shoes, and the like. The rate of duty will be 10%.
The applicable subheading for the “Child 31 Leather” will be 6404.11.8090, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12.00/pair: other. The rate of duty will be 90 cents/pair plus 20%
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