CLA-2-64:OT:RR:NC:N3:447
Ms. Sharon Pearce
Jack Lewin Associates
P.O. Box 66381
Chicago, IL 60666
RE: The tariff classification of footwear from China
Dear Ms. Pearce,
In your letter dated June 20, 2014, you requested a tariff classification ruling. You have submitted four samples identified as style numbers ISA-021, ISA-027, ISA-023 and ISA-022.
Style # ISA-021 is a closed toe/closed heel children’s lace-up athletic shoe with a rubber or plastics outer sole and an upper that does not cover the ankle. The shoe is lightweight with a traction outer sole, and has a padded tongue, foot-bed and collar. It is not “protective” and does not have a foxing or a foxing-like band. You provided an F.O.B. value of $5/pair. You suggest classification under 6402.99.7990, Harmonized Tariff Schedule of the United States (HTSUS), the provision for upper’s external surface measuring less than 90 percent rubber or plastics. We disagree. The shoes will be classified in the subheading providing for the upper’s external surface area measuring over 90 percent rubber or plastics.
The applicable subheading for the style # ISA-021 will be 6402.99.3115, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6% ad valorem.
Style # ISA-027 is a child’s closed toe/closed heel shoe that does not cover the ankle with a hook and loop closure on the lateral side. The upper is predominantly rubber and plastics with a balance of textile mesh on the forefoot and heel. The upper’s external surface does not measure over 90 percent rubber or plastics. The outer sole also has a thin layer of textile material applied to most of it which does not possess the characteristics usually required for normal use of an outer sole, including durability and strength. It is not “protective” and does not have a foxing or a foxing-like band. You provided an F.O.B. value of $4/pair.
The applicable subheading for the style # ISA-027 will be 6402.99.7100, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: which is not sports footwear; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements): other: valued over $3 but not over $6.50/pair: 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 the chapter. The rate of duty will be 12.5 percent ad valorem.
Style numbers ISA-023 and ISA-022 are children’s cold weather boots with uppers composed of both rubber/plastics and textile materials with the textile materials predominating as the constituent material having the greatest external surface area. Style # ISA-022 has a hook and loop closure on the forefoot while style # ISA-023 has a slide fastener. The outer soles are made of rubber or plastics. Both boots are completely lined (including the insole) which makes it substantially more “protective” against cold or inclement weather than the usual footwear of its type. You provided an F.O.B. value of $5/pair for both styles.
The applicable subheading for both children’s cold weather boots identified as style numbers ISA-023 and ISA-022 will be 6404.19.2090, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: which is not “sports” or “athletic” footwear; footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: other. The rate of duty will be 37.5 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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division