CLA-2-64:OT:RR:NC:N3:447
Mr. Gregory Watts
Skechers USA, Inc.
225 S. Sepulveda Blvd
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Mr. Watts:
In your electronic letter dated April 21, 2017, you requested a tariff classification ruling. Your sample has been received and will be returned.
The submitted sample identified as style # 81622L is a girl’s, lightweight, closed toe/closed heel, below-the-ankle shoe with an outer sole of rubber or plastics with a textile flocking. The external surface area of the upper (ESAU) is 94.81 percent textile. The upper has extensive embroidery by means of a chevron design. The shoe features faux threaded laces and a hook and loop closure on the lateral side. You provided an F.O.B. value of $12 per pair.
The applicable subheading for style # 81622L will be 6404.19.8790, Harmonized Tariff Schedule of the United States (HTSUS), which provides for outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $6.50 but not over $12/pair: 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 U.S. note 5 to this chapter…other: other. The rate of duty will be 12.5 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