CLA-2-64:OT:RR:NC:N3:447
Ms. Sharon Pearce
Jack Lewin Associates TCM International
P.O. Box 66381
Chicago, IL 60666
RE: The tariff classification of footwear from China
Dear Ms. Pearce:
In your letter dated October 20, 2014 you requested a tariff classification ruling on behalf of Aldi. As requested the sample is being returned.
The submitted sample, identified as Style number: 011, is a children’s athletic lace-up shoe that does not cover the ankle. The upper is made from textile fabric with rubber/plastics narrow decorative lines along the sides and vamp. You state that the textile fabric is not a vegetable fiber. The outer sole is made from rubber/plastics. Applied to the outer sole is a thin layer of textile material that does not possess the durability and strength of a textile outer sole. Located at the back of the shoe is textile tab. The shoe does not have any “protective” features. It has a foxing or foxing-like band. You state that value will be over $6.50/pair but not over $12/pair. The applicable subheading for Style # 011 will be 6404.11.8590, 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 textile materials: footwear with outer soles of rubber or plastics: sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12/pair: 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 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