CLA-2-64:OT:RR:NC:N4:447
Ms. Donna Nessmith
CJCHT
906 SE J Street
Bentonville, AR 72712
RE: The tariff classification of footwear from China
Dear Ms. Nessmith:
In your letter dated March 17, 2010 you requested a tariff classification ruling for a half pair infants’ shoe.
The submitted sample which you identify as Style# FI31F001, is an infants’ prewalk size 4 below-the-ankle closed toe/closed heel shoe. You state that the outer sole is composed of rubber/plastics with fabric textile materials adhered to its surface. The fabric textile materials predominate as the constituent material having the greatest surface area in contact with the ground. You state that the upper is also composed of rubber/plastics, with woven tape binding stitched to and encircling the top line of the shoe. The shoe features a Velcro® hook and loop closure (with ornamental textile bow attached) across the instep which secures the shoe to the foot. The constituent material having the greatest external surface area of the upper is rubber/plastics.
The applicable subheading for Style# FI31F001, infants’ shoe will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5% 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division