CLA-2-64:OT:RR:NC:N3:447
Ms. Esme R. Smith
People Footwear Inc.
1756 West 15th Avenue
Vancouver, BC V6J 2K8
Canada
RE: The tariff classification of footwear from China
Dear Ms. Smith:
In your electronic letter dated June 30, 2015, you requested a tariff classification ruling.
The photographs in your electronic submission shows three styles, “Phillips High” (NC-01H), “Yoko” (NC-09), “Rio” (NC-10), and “Charlie” (NC-11C).
The “Rio” (NC-10) and the “Charlie” (NC-11C) are unisex closed toe/closed heel, below-the-ankle, slip-on shoes with outer soles and uppers of 100 percent rubber or plastics. There are numerous vent openings on the vamp, medial and lateral sides of the shoes. You provided an F.O.B. value of $6.95 per pair for the “Rio” (NC-10) and $5.40 for the “Charlie” (NC-11C).
The applicable subheading for the “Rio” (NC-10) and the “Charlie” (NC-11C). will be 6402.99.3165, Harmonized Tariff Schedule of the United States (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 any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper 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: other: other: for women. The rate of duty will be 6 percent ad valorem.
The “Phillips High” (NC-01H), is a unisex, lace-up, close toe/closed heel, above-the-ankle sneaker with an outer sole of rubber or plastics. The upper is predominantly textile with a rubber or plastics toe cap. The shoe is lightweight with a flexible sole featuring metal eyelets and a nylon pull tab. The photograph illustrates a foxing or a foxing-like band. Although the sneaker does not possess all characteristics associated with athletic footwear, it does resemble athletic footwear in construction and styling and will be classified as such. You provided an F.O.B. value of $15.98 per pair.
The applicable subheading for the “Phillips High” (NC-01H), will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 percent ad valorem.
We need additional information in order to issue a ruling on the “Yoko” (NC-09). Please submit a representative sample for this style.
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