CLA-2-64:OT:RR:NC:1:447
Ms. Maureen Ford
Senior Analyst- Customs Compliance
Toys”R”Us
One Geoffrey Way
Wayne, NJ 07470
RE: The tariff classification of footwear from China
Dear Ms. Ford:
In your letter dated May 8, 2014 you requested a tariff classification ruling.
The submitted sample is a children’s closed toe/heel shoe identified as Style # 343528CNC. The upper is of manmade materials including textile appliques. The functional textile strap has a hook and loop closure on the lateral side of the shoe. The sole has a thin layer of textile flocking but the constituent material of the outer sole still remains rubber or plastic.
The applicable subheading for the children’s shoe Style #343528CNC will be 6404.19.6190, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $3 but not over $6.50/pair: Having soles(or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel: With uppers of textile material other than 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 note U.S. note 5 to this chapter: other: other. The rate of duty will be 12.5% 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: [email protected] Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division