CLA-2-64:OT:RR:NC:N4:447
Mr. Thomas A. Claypool
Native Shoes
1065 Palmerston Avenue
West Vancouver, BC Canada V7S 2J4
RE: The tariff classification of footwear from China/Vietnam
Dear Mr. Claypool: In your letter dated January 10, 2012 you requested a tariff classification. The submitted half pair sample identified as manufacture ID #GLM06J “Fitzsimmons Junior,” is a children’s ankle-high shoe with a rubber or plastics outer sole. The shoe is lined with a “poly weave” textile liner which is stitched to the insole and extends approximately ¾ of an inch above the top line of the 100% EVA one-piece molded rubber or plastics upper. The upper has no tongue and its opening is covered by the exposed textile lining. All of this exposed textile lining is considered upper material and accounts for more than 10 percent of the upper’s external surface area. There are five plastic eyelets/eyelet stays riveted to each side of the upper that accommodate a drawstring closure, which when tightened, secures the shoe to the wearer’s foot. You provided an F.O.B. value of $7.50/pair.
The applicable subheading for the children’s shoe, manufacture ID #GLM06J “Fitzsimmons Junior” will be 6402.91.8091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other than sports footwear; covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $6.50 but not over $12/pair; other: other. The rate of duty will be 90 cents/pr. + 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,
Thomas J. Russo
Director
National Commodity Specialist Division