CLA-2-64:OT:RR:NC:N3:447
Mr. John B. Pellegrini
McGuireWoods, LLP
1345 Avenue of the Americas
Seventh Floor
New York, NY 10105-0106
RE: The tariff classification of footwear from China
Dear Mr. Pellegrini:
In your letter dated January 29, 2015, you requested a tariff classification ruling, on behalf of Elan-Polo, Inc. As requested the sample is being returned.
The submitted sample, identified as Style Aero, is a man’s lace-up athletic shoe which does not cover the ankle. You state the external surface area of the upper (ESAU) as being comprised of 53.8 percent man-made fiber textile material and 46.2 percent rubber or plastics. The upper features thin rubber or plastic embellishments on either side of the shoe’s eyelet stays that extend down to the rubber or plastics mudguard. The thin embellishments are considered decorative, and along with the textile pull tab at the heel, discounted from consideration as structurally necessary external surface area components. The shoe has a molded rubber or plastics outer sole with a thin layer of non-durable textile material covering the majority of the external surface area in contact with the ground. The shoe does not have a foxing or foxing like band. You provided a value over of $6.50 but not over$12/pair.
The applicable subheading for the Style Aero will be 6404.11.8530, 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: … 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 U.S. note 5 of this chapter… for men. 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