CLA-2-64:OT:RR:NC:N3:447
Ms. Donna Nessmith
CJCHT 602 NW B Street
Bentonville, AR 72712
RE: The tariff classification of footwear from China
Dear Ms. Nessmith:
In your letter dated July 16, 2015, you requested a tariff classification ruling on behalf of your client Walmart.
The submitted sample and respective components identified as style # WMFG26DP008 is a women’s, closed toe/closed heel, below-the-ankle, slip-on shoe with an outer sole of rubber/plastics with a textile flocking covering the majority of the external surface area touching the ground. The upper is a combination of textile of other than vegetable fibers and rubber/plastics with the textile materials predominating as the constituent material having the greatest external surface area. The molded rubber or plastics outer sole overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. Rubber/plastics accounts for more than 10 percent of the total weight of the shoe. You provided an F.O.B. value of $6.00 per pair.
The applicable subheading for style # WMFG26DP008 will be 6404.19.7760, 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: other: other: valued over $3 but not over $6.50/pair: other: footwear 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: for women. 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