CLA-2-64:OT:RR:NC:N3:447
Ms. Stacey Nesseth
Red Wing Shoe Company
314 Main Street
Red Wing, MN 55066
RE: The tariff classification of footwear from China
Dear Ms. Nesseth:
In your letters dated March 11, 2015, and June 4, 2015, you requested a tariff classification ruling.
The submitted samples identified as style number 9307 and 9308 are women’s closed toe/closed heel, below-the-ankle, lace-up shoes with outer soles of rubber or plastics. According to the laboratory analysis, the external surface area of the uppers are 62 percent rubber or plastics and 38 percent textile. The samples have a foxing-like band and a metal toe cap. You provided an original F.O.B. value of over $12 per pair.
The applicable subheading for style numbers 9307 and 9308 will be 6402.99.2100, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: not covering the ankle: incorporating a protective metal toe-cap: other: valued over $12/pair. The general rate of duty will be 20 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