CLA-2-64:OT:RR:NC:N3:447
Ms. Karen Wilder
Gymboree Manufacturing, Inc.
500 Howard Street
San Francisco, CA 94105
RE: The tariff classification of footwear from China
Dear Ms. Wilder:
In your letter dated January 8, 2016, you requested a tariff classification ruling. The sample is being returned to you, as requested.
The instant sample, identified as Style Reference# GSH917 “Clear Jelly Ballet Flat,” is an infant/toddler girl’s closed toe, closed heel, below-the-ankle shoe. The one-piece molded shoe is made from rubber or plastics. Part of the upper, located over the toes, is perforated with a small decorative floral pattern. The same floral pattern protrudes as traction nubs from the outer sole. The shoe has a plastic strap that features a glued on hook and loop tape and a small oval ring on the part of the upper at the heel. The shoe does not have a foxing or foxing-like band and is not “protective.” The shoe will be available in child sizes 4-10.
You have suggested two classifications for Style Reference# GSH917 “Clear Jelly Ballet Flat.” One of the classifications is subheading 6402.99.2790, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part for sandals and similar footwear of plastics, produced in one piece by molding. We disagree with this suggested classification because the submitted sample is not like a sandal or similar footwear. Style Reference# GSH917 does not have an open toe, open heel, or an outer sole held to the foot with straps. The shoe will be classified under your other suggested classification of subheading 6402.99.3171, HTSUS.
The applicable subheading for Style Reference# GSH917 “Clear Jelly Ballet Flat,” will be 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and upper of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or a foxing-like band and not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. The rate of duty will be 6 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division