CLA-2-64:OT:RR:NC:N3:447
Ms. Iddy Mtango
Skechers, USA
228 Manhattan Beach Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Ms. Iddy:
In your letter dated October 12, 2015 you requested a tariff classification ruling. As requested by you the sample is being returned.
The submitted sample is a girl’s closed-toe, closed-heel, athletic-like shoe that does not cover the ankle. The upper is made from a multi-colored tie-dye pattern textile material. It features a lace-up closure, black rubber or plastic eye stays, a textile pull on tab at the heel, and an “S” logo on the sides. The shoe has a steeply contoured rubber or plastics outer sole giving it a wedge-like look and feel. Because of the variation in the outer sole height, the shoe would not be considered athletic footwear. It is has a foxing-like band and is not protective. You state the shoe is valued at over $12/pair.
The applicable subheading for the girl’s shoe will be 6404.19.9090, 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 $12/pair: other. The rate of duty will be 9 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