CLA-2-64:OT:RR:NC:3:447
Mr. Peter Jay Baskin
Law Offices of Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, N.Y. 10004
RE: The tariff classification of footwear from China
Dear Mr. Baskin:
In your letter dated February 5, 2015, you requested a tariff classification ruling on behalf of your client, Nina Footwear, Incorporated. The submitted samples are identified as styles PAF15-HA-4, PAF15-MA-7, PAF15-LO-5B and PGF15-JG-10/A.
Styles PAF15-HA-4, PAF15-MA-7 and PAF15-LO-5B are children’s above-the-ankle, lined boots ranging in height from 5 ¼ to 6-7/8 inches. The boots do not have a foxing or a foxing-like band and are not “protective.” Style # PAF15-HA-4 features a zippered closure on the medial side and a column of textile fringe on the lateral side of the boot with an outer sole of rubber or plastics. Style # PAF15-MA-7 is a lace-up boot also featuring a zippered closure on the lateral side with an outer sole of rubber or plastics. The uppers of styles PAF15-HA-4 and PAF15-MA-7 were examined with magnification and appear to consist of abraded rubber or plastic material decorated with shiny flecks. The external surface area of the uppers are over 90 percent rubber or plastics. Style # PAF15-LO-5B has an upper of textile (non-vegetable) and a zippered closure on the medial side. Encircling the top of the boot is a textile strip of material that allows rubber or plastic glitter to show through small interstices. A textile bow is attached at the back. The boot has an outer sole of rubber or plastics with an overlay of textile material having the greatest surface area in contact with the ground. It is valued at between $3 and $6.50 per pair. Style # PGF15-JG-10/A is a children’s below-the-ankle sneaker. It features non-removable laces with a hook and loop closure strap across the instep. The external surface area of the upper consists of polyurethane and plastic glitter. The outer sole consists of rubber/plastics with a portion layered with non-durable textile. You suggest classification of the sneaker in subheading 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), the provision for children’s footwear with uppers and outer soles of rubber or plastics. As the provision for athletic shoes with uppers and outer soles of rubber or plastics occurs first in the tariff, this style will be classified accordingly.
The applicable subheading for style #’s, PAF15-HA-4 and PAF15-MA-7 will be 6402.91.4061, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle; in which the upper’s external surface area is over 90 percent rubber or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band and except 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 6 percent ad valorem.
The applicable subheading for style # PGF15-JG-10/A 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 percent 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 percent ad valorem.
The applicable subheading for style # PAF15-LO-5B will be 6404.19.7790, 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: other: other: valued over $3 but not over $6.50/pair: other: 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 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