CLA-2-64:OT:RR:NC:N2:447
Mr. Ted Conlon
Fourstar Group
189 Main Street, Suite #31
Milford, MA 01757
RE: The tariff classification of footwear from China
Dear Mr. Conlon:
In your letter dated July 21, 2017, you requested a tariff classification ruling. Your sample will be returned.
The submitted half pair sample, identified as style # 64408753A, is a man’s, closed toe/closed heel, below-the-ankle, slip-on, water shoe. The external surface area of the upper (ESAU) consists of textile mesh and textile covered neoprene. The shoe features a pull tab at the forefoot and at the heel. Although there is a sewn in cord with a sinch closure around the topline, it is not necessary to keep the snug shoe on the foot. The upper materials are attached to the outer sole partly by sewing. You state the outer sole is made of rubber/plastics with a textile fabric. Textile is visible, without and with magnification, on a very small area of the external surface of the rubber/plastics outer sole. Therefore the rubber/plastics will be the constituent material of the outer sole that touches the ground. A cross section of the shoe was examined and it was found to have a foxing-like band. You provided an F.O.B. value of $2.36 per pair.
The applicable subheading for style # 64408753A will be, 6404.19.5930, 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 than sports: Other than slip-on; valued not over $3.00/pair: Other: Other: Other. For men. The rate of duty will be 48 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