CLA-2-64:OT:RR:NC:N3:447
Ms. Esme Ruth Smith
People Footwear (Canada), Inc.
1756 West 15th Avenue
Vancouver BC V6J 2K8 Canada
RE: The tariff classification of footwear from China
Dear Ms. Smith:
In your electronic ruling letter dated January 26, 2016, you requested a tariff classification ruling.
The photographs submitted show the “Weller” is a unisex, closed toe/closed heel, above-the-ankle, slip-on shoe with an outer sole of rubber or plastics. The external surface area of the upper consists of nylon cordura/polyester and nylon microfiber textile materials. It features elastic gore on the medial and lateral sides of the boot, nylon pull tabs at the topline, and a foxing-like band. The interior is said to be lined with polyester fleece but is not considered “protective.” You provided an F.O.B. value over $12 per pair.
The applicable subheading for the “Weller” will be 6404.19.9060, 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: footwear with outer sloes of rubber or plastics: other: other: valued over $12/pair: for women. 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division