CLA-2-64:OT:RR:NC:N4:447
Mr. Jeff Thayer
Triple T Trading, Ltd.
6026 31st Avenue, NE
Marysville, WA 98271
RE: The tariff classification of footwear from China
Dear Mr. Thayer:
In your letter dated December 13, 2013 you requested a tariff classification ruling.
The submitted half-pair sample identified as “sample 2,” is a men’s slip-on shoe with a cotton canvas textile material upper that does not cover the ankle. The upper has elastic gores on either side of the instep which facilitates the insertion of the foot into the shoe. The predominately rubber or plastics outer sole has textile material applied to it that does not appear to have the strength or durability of a textile outer sole. There is a foxing band that is applied or molded to the sole which overlaps the upper by the requisite ¼ of an inch and substantially encircles the entire shoe. You provided an F.O.B. value not over $3.00/pair and suggest classification under subheading 6404.19.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear with outer soles of rubber or plastics and uppers of textile material. We agree with this suggested classification to the sixth digit only, since the last 4 digits do not appear in the current tariff.
The applicable subheading for the men’s slip-on cotton canvas shoe identified as “sample 2” will be 6404.19.5230, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear having a foxing or foxing-like band; valued not over $3.00/pair: not having soles (or mid-soles) of rubber or plastics which are affixed to the upper exclusively with an adhesive; footwear with uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: for men. The rate of duty will be 7.5% 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,
Gwenn Klein-Kirschner
Acting Director
National Commodity Specialist Division