CLA-2-64:OT:RR:NC:N3:447
Mr. Christian Moller
ISA-TRAESKO GmbH
Oderstraße 9
Neumünster, Germany 24539
RE: The tariff classification of footwear from China
Dear Mr. Moller:
In your letter dated February 2, 2016, you requested a tariff classification ruling. The submitted samples are identified as Article #’s 1, 11, 12, 13 and 14. Your samples will be returned with your ruling request.
Article # 11 is a child’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot with an upper of rubber. The outer sole is of rubber/plastics with a non-durable covering of textile material. The boot measures approximately six and half inches high and features two rubber/plastics pull up tabs. You provided an F.O.B value of $3 per pair.
The applicable subheading for Article # 11 will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not have a protective metal toe-cap; which covers the ankle but does not cover the knee…other…other…other. The rate of duty will be 37.5 percent ad valorem.
Article # 13 is a girls, closed toe/closed heel, below-the-ankle, lace-up, athletic shoe with an outer sole of rubber and plastics. The external surface area of the upper is rubber/plastics and textile with rubber or plastics being the majority. You provided an F.O.B value of $5.50 per pair.
The applicable subheading for Article # 13 will be 6402.99.7990, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: other: other: other. The rate of duty is 90 cents/pair + 37.5 percent ad valorem.
Article #14 is a girl’s, closed toe/closed heel, below-the-ankle, lace-up sneaker with an outer sole of rubber or plastics. The upper is comprised of leather and textile on the external surface. The greatest external surface area of the upper is leather. You provided an F.O.B. value of $6 per pair.
The applicable subheading for Article # 14 will be 6403.99.9041, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: footwear that does not cover the ankle; other: other: other: other: for other persons; valued over $2.50 per pair: other: other tennis shoes, basketball shoes and the like. The rate of duty will be 10 percent ad valorem.
Article #1 is a child’s closed toe/closed heel, below-the-ankle sneaker with a rubber/plastics outer sole. The external surface area of the upper is predominantly rubber/plastics with the remaining balance textile material. The shoe features two hook and loop closures across the forefoot on the lateral side of the shoe and a nylon heel pull tab. The shoe is lightweight and flexible and has the characteristics of athletic footwear. You provided an F.O.B. value of $4 per pair.
The applicable subheading for Article # 1 will be 6404.11.6990, 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 $3 but not over $6.50/pair: other: other: The rate of duty will be 37.5 percent ad valorem.
Article # 12 is a child’s, close toe/closed heel, above-the-ankle and below-the-knee boot with an outer sole of rubber/plastics covered with textile. The upper’s external surface area is textile. The shoe features one hook and loop closure on the lateral side and a heel tab. You provided an F.O.B value of $5.70 per pair.
The applicable subheading for Article # 12 ” will be 6404.19.7790, 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: other. The rate of duty will be 12.5 percent ad valorem.
Please note the submitted samples do not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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