CLA-2-64:OT:RR:NC:N4:447
Mr. John L. Sharko
John L.G. Sharko, CHB
8461 NW 74th Street
Miami, FL 33166
RE: The tariff classification of footwear from China
Dear Mr. Sharko:
In your letter dated January 3, 2012 you requested a tariff classification ruling on behalf of your client, Kodiak-Terra USA, Inc..
The illustration of a sample identified by you as a “safety shoe,” style “Quadair Strike,” is a closed toe/heel sneaker-like shoe with a rubber or plastics outer sole. You state that the shoe has a predominately textile mesh upper (65%) that does not cover the ankle, has a protective metal toe-cap and is not 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. The illustrative literature provided by you appears to show the upper to have a draw-string closure which when tightened, secures the shoe to the wearer’s foot. You provided an F.O.B. value of $26.40/pair.
The applicable subheading for the “safety shoe,” style “Quadair Strike” will be 6404.19.90, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: which is not “sports” footwear; which is not “protective” or slip-on footwear; valued over $12.00/pair. The rate of duty will be 9% 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,
Thomas J. Russo
Director
National Commodity Specialist Division