CLA-2-64:OT:RR:NC:N3:447
Mr. Jason Lee
Native Canada Footwear Ltd.
1838 W 1st Avenue
Vancouver, BC V6J IG5
RE: The tariff classification of footwear from China
Dear Mr. Lee:
In your letter dated May 1, 2017, you requested a tariff classification ruling. Your sample will be returned.
The submitted sample identified as style name “Spencer LiteKnit,” number 61101319, is a unisex, open toe/open heel, below-the-ankle sandal with an outer sole of rubber or plastics. The external surface area of the wide single strap upper is 100 percent non-vegetable textile material. Rubber and plastics makes up more than 10 percent of the total weight of the shoe. You provided an F.O.B. value of $9.25 per pair.
The applicable subheading for style name “Spencer LiteKnit,” number 61101319, will be 6404.19.3960, 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 soles of rubber or plastics: other: footwear with open toes or open heels; other: other: other for women. The rate of duty will be 37.5% 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division