CLA-2-64:OT:RR:NC:N2:447
TARIFF: 6404.19.7290
RE: The tariff classification of footwear from China
Mr. Erick S. Kim
TRK Customs Service Inc.
1300 Valley Vista Drive #100
Diamond Bar, CA 91765
Dear Mr. Kim:
In your letter dated September 29, 2017, you requested a tariff classification ruling on behalf of your client Nexstep Footwear, Inc. The sample will be returned.
The submitted sample, identified as style # GS mary-01, is a childs’s, closed toe/closed heel, below-the-ankle, “Mary Jane” style shoe. The cushioned outer sole is composed of rubber/plastics with a textile flocking and features a foxing band and a toe bumber. The external surface area of the upper (ESAU) is 100 percent canvas textile. The shoe has a strap across the forefoot with a hook and loop closure on the medial side. As per your correspondence you state the F.O.B. value is $4.52 per pair.
You suggest classification of 6404.19.4290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear without a foxing band and having a value not over $3/pair. We disagree. The shoe has a foxing band and is valued at more than $3/pair. It will be classified accordingly.
The applicable subheading for style # GS mary-01, will be 6404.19.7290, 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 over $3.00 but not over $6.50/pair: not having soles (or mid-soles) of rubber or plastics which are affixed to the upper exclusively with an adhesive; footwear with uppers of 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. The rate of duty will be 7.5 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division