CLA-2-64:OT:RR:NC:N2:247
Mr. Firdaush Contractor
Ballet Makers Inc.
1 Campus Road
Totowa, NJ 07073
RE: The tariff classification of footwear from Thailand
Dear Mr. Contractor:
In your electronic letter dated October 13, 2017, you requested a tariff classification ruling.
You will be importing footwear identified as style CG#31. Pictures in lieu of a sample were submitted along with your electronic ruling request. Style CG#31 is a unisex, closed-toe, closed-heel, below-the-ankle, slip-on, jazz dance shoe. The upper is made from textile material. Via email you provided a component weight breakdown of the shoe as 75 grams textile material, 20 grams leather, and 28 grams rubber or plastics. In terms of total weight of the shoe, this is equivalent to 61 percent textile material, 16 percent leather, and 23 percent rubber or plastics. The weight of the textile material components plus the rubber or plastics components is more than fifty percent of the total weight of the shoe. The shoe features an elasticized topline, a layer of plastic foam padding, and an attached rubber or plastics heel. A thin layer of split leather is stitched onto the forefoot as an outer sole. The shoe is not protective and does not contain a foxing or foxing-like band.
The applicable subheading for Style CG#31 will be 6404.20.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for leather or composition leather; and in which each shoe, by weight, is over 50 percent of textile materials plus rubber and plastics and over 10 percent by weight of rubber and/or plastics. The rate of duty will be 37.5 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