CLA-2-64:OT:RR:NC:N4:447
Mr. Nicholas J. Svab
202 Wagon Wheel Way
Wilmington, NC 28411
RE: The tariff classification of children’s shoes from China
Dear Mr. Svab:
In your letter dated June 15, 2011, you requested a tariff classification ruling on behalf of Jiahe Int’l Group Trading Limited.
Samples of five children’s shoes were submitted with your request. Item no. JH-CH10252(1) is a boy’s below-the-ankle, closed toe, closed heel shoe, with an outer sole and an upper of rubber/plastics. The shoe is secured to the foot by two straps, with Velcro® closures, across the top of the foot. Item no. JH-CH10253(1) is a girl’s below-the-ankle, closed toe/heel, Mary Jane type shoe, with an outer sole and upper of rubber/plastics. The shoe features one strap with a Velcro® closure across the top of the foot and four PU flower cut-outs as decoration. A molded rubber/plastic children’s clog was also submitted. The upper features numerous vent-holes or openings along the vamp and around the forefoot. The clog has an open heel and a separately molded plastic heel strap attached to the sides of the upper by two round plastic rivets.
The applicable subheading for item no. JH-CH10252(1), JH-CH10253(1), and the molded rubber/plastic children’s clog will be 6402.99.3171, Harmonized Tariff Schedule of the United States (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% of the external surface area (including accessories and reinforcements) is rubber or plastics (except footwear having a foxing or 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: other. The rate of duty will be 6% 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/.
Your inquiry does not provide enough information for us to issue a classification ruling item nos. JH-84442(1) and JH-CH10251(1). Your request for a classification ruling should state the identity and the external surface area measurements, by percentage, for all component materials comprising the upper (including any accessories or reinforcements). When this information is available, you may wish to consider resubmission of your request including the samples that are being returned to you.
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