CLA-2-64:OT:RR:NC:N2:247
Ms. Judy L. Sucharitakul
Perryman Mojonier Company
9710 S. La Cienega Blvd.
Inglewood, CA 90301
RE: The tariff classification of footwear from China
Dear Ms. Sucharitakul:
In your letter dated November 27, 2017, you requested a tariff classification ruling on behalf of your client Abercrombie & Fitch DC (Hollister).
Style U0212 is a man’s, closed toe/closed heel, above-the-ankle, lace-up, athletic style sneaker. The external surface area of the upper is a cotton textile material. The outer soles are composed of rubber and plastics. You have submitted two samples for style # U0212, one with fabric spray on the outer sole, and one with flocking fabric on the outer sole. Under magnification, the outer sole of style # U0212, with fabric spray, appears to have no fibers to indicate any textile material. Therefore this outer sole would be considered rubber or plastics. Magnification of the outer sole of style U0212, with flocking fabric, shows textile fibers. The shoes have a foxing band, and are valued at $7.25 per pair.
The applicable subheading for style U0212 with flocking fabric on the outer sole will be 6404.11.8130, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12/pair: other: 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 addition. U.S. not 5 to this chapter: for men. The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for style U0212 with fabric spray on the outer sole will be 6404.11.8930, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12/pair: other: other: for men: The rate of duty will be 90 cents a pair + 20 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