CLA-2-64:OT:RR:NC:N3:447
Mr. Gregory Watts
Skechers, USA
225 Manhattan Beach Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Mr. Gregory Watts:
In your letter dated August 24, 2016, you requested a tariff classification ruling. The samples will be returned. The submitted samples are identified as style numbers 142609, 770 and 771.
Style 142609 is a closed toe/closed heel, below-the-ankle, woman’s shoe with an outer osole of rubber or plastics and the external surface area of the upper (ESAU) is predominently textile. It has a tongue that is secured to the upper on both sides with elastic. It has two elastic straps across the instep. The lower strap is stitched to the upper on both sides of the foot near the outer sole, and the upper strap is stitched on the medial side with a Velcro closure on the lateral side. The slip-on shoe can be stretched to put on and to be removed from the wearer’s foot. The shoe has a foxing-like band. You provided an F.O. B. value of approximately $14.95 per pair.
Style 770 and style 771 are a closed toe/closed heel, above-the-ankle, lace-up woman’s shoes with outer soles of rubber or plastics. The ESAU is predominantly textile for both styles. The shoes feature zipper closures on the medial sides. Eye stays with a large rhinestone on each, near the top, are decorated with rubber/plastic glitter. Both also have rubber/plastics toe caps and foxing like bands. Style 770 has a large decorative iridescent rubber/plastic wing sewn onto the lateral side and style 771 has many small round and square rhinestones affixed to the elastic gore. You provided F.O.B. values of approximately $12.45 per pair.
The applicable subheading for styles 142609, 770 and 771 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: 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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division