CLA-2-64:OT:RR:NC:N4:447
Ms. Susan Wong
KLB Trading, Inc.
10104 Rust Street
South El Monte, CA 91733
RE: The tariff classification of footwear from China
Dear Ms. Wong, In your undated letter, you requested a classification ruling.
The submitted half-pair sample identified as style JM-8056, is a lace-up men’s “athletic” shoe which has a molded rubber or plastics outer sole. The external surface area of the upper (which covers the ankle) is over ninety percent rubber or plastics and has a two inch wide hook and loop closure strap at the instep. The shoe does not have a foxing or foxing-like band and is not “protective.”
The applicable subheading for the men’s “athletic” shoe, style JM-8056 will be 6402.91.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: covering the ankle: other: having uppers of which over 90 percent of the external surface (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or a foxing-like band; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; for men: other. The rate of duty will be 6% ad valorem.
The submitted half-pair samples identified as styles #’s 22655, 2082 and 8107, are men’s lace-up “athletic” shoes which cover the ankle and have molded rubber or plastics outer soles that cover each upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. The external surface area of each upper is over ninety percent rubber or plastics. Style #8107 has a non-functional hook and loop closure at the vamp and style #’s 22655 and 2082 have functional hook and loop closures at the top of the instep. You provided an F.O.B. value for all three styles less than $3/pair.
The applicable subheading for the men’s athletic shoes, style #’s 22655, 2082 and 8107 will be 6402.91.6030, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band; which is not protective; and which is valued not over $3/pair: for men. The rate of duty is 48% 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