CLA-2-64:OT:RR:NC:N4:447
Mr. Wing L. Cheung
Marubeni America Corporation
375 Lexington Avenue, 6th Flr.
New York, NY 10035
RE: The tariff classification of footwear from China
Dear Mr. Cheung:
In your ruling letter dated April 19, 2011 you requested a tariff classification ruling for four styles of children’s footwear.
The submitted half-pair samples identified as styles “Child01APU” and “Child13APU,” are children’s closed toe/heel “athletic-type” shoes with rubber/plastic outer soles. The functionally stitched rubber/plastic uppers do not cover the ankle and have hook-and-loop strap closures at the instep which secure the shoe to the wearer’s foot.
The applicable subheading for styles “Child01APU” and “Child13APU” will be 6402.99.3115, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6% ad valorem.
The submitted half-pair samples identified as styles “Baby03APU” and “Child40APU,” are children’s closed toe/heel “athletic-type” shoes with rubber/plastic outer soles which overlap the uppers by 3/16th of an inch and substantially encircle the shoes, thereby constituting a foxing or a foxing-like band. The functionally stitched rubber/plastic uppers do not cover the ankle and have hook-and-loop strap closures at the instep which secure the shoe to the wearer’s foot. You provided an F.O.B. value of $11/pair for “Baby03APU” and $13/pair for “Child40APU.”
The applicable subheading for style “Baby03APU” will be 6402.99.8005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does have a foxing or foxing-like band; valued over $6.50 but not over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 90 cents/pr. + 20% ad valorem.
The applicable subheading for style “Child40APU” valued over $12/pair will be 6402.99.9005, HTSUS. The rate of duty will be 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division