CLA-2-64:OT:RR:NC:N4:447
Mr. John B. Pellegrini, Esq.
McGuireWoods, LLP
1345 Avenue of the Americas, 7th Flr. New York, NY 10105-0106
RE: The tariff classification of footwear from China
Dear Mr. Pellegrini: This letter replaces ruling letter N240261 which was issued to you on August 20, 2013. The Harmonized Tariff Schedule number provided was based upon a miscalculation of the external surface area measurements. A corrected ruling follows.
In your letter dated April 1, 2013 you requested a tariff classification ruling.
The submitted half-pair sample identified as Lot #128419, is a men’s lace-up ankle-high “athletic” shoe with a molded rubber or plastics outer sole which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. In determining which material of the two component upper predominates as the constituent material having the greatest external surface area (esau), you provided two separate laboratory reports, one from Customs Laboratory Services, LLC, Bethesda, Maryland, “Report A” and one from Bureau Veritas Consumer Product Services, Guangzhou, China, “Report B” (please note that there is no indication that the analysis in “Report B” was performed using CBPL Method 64-01). Each report cites a different upper material percentage; 52.6% rubber or plastics to 51.2% leather, respectively. The shoe was forwarded to the U.S. Customs and Border Protection Laboratory for further analysis. The laboratory found the upper to be predominately leather (50.55%). It is Customs position that their laboratory report takes precedence over any other outside laboratory report. You provided an F.O.B. value over $6.50 but less than $12/pair.
The applicable subheading for the men’s athletic shoe, Lot #128419 will be 6403.91.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other. The rate of duty will be 8.5 percent 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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division