CLA-2-64:OT:RR:NC:N2:247
Ms. Daniela Caliari
Geodis Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of footwear from China
Dear Ms. Caliari:
In your letter received by this office on January 25, 2018, you requested a tariff classification ruling on behalf of Primark US Corp. The submitted samples will be returned to you as requested.
Style# 45930 - is a men’s closed-toe, closed-heel, and lace-up athletic shoe that does not cover the ankle. The upper and outer sole are made from rubber or plastics and are affixed to each other with an adhesive. A narrow strip of textile material forms a pull-on tab at the heel. The upper is over 90 percent rubber or plastics. The shoe exhibits certain characteristics of an athletic shoe such as a padded foot bed and collar, a secure means of closure, and a general athletic appearance. It is not protective nor does it have a foxing or foxing-like band.
Style# 19252 - is a men’s closed-toe, closed-heel, and lace-up athletic shoe that does not cover the ankle. The external surface of the upper is occupied by majority man-made textile material, and rubber or plastics at the heel. The outer sole is stated to be made from rubber or plastics with textile flocking. Visual examination of the outer sole under magnification does not show any textile flocking fibers applied to it. The outer sole is considered to be rubber or plastics. The upper and outer sole are affixed to each other with an adhesive. The shoe exhibits certain characteristics of an athletic shoe such as a padded foot-bed and collar, a secure means of closure, and a general athletic appearance. It is does not have a foxing or foxing-like band. You provided the value of the shoe as over $3 but not over $6.50/pair.
Style# 37640 - is a woman’s closed-toe, closed-heel, and lace-up athletic shoe that does not cover the ankle. The external surface area of the upper (esau) is majority rubber or plastics, and textile material on the sides of the collar. A strip of textile material forms a pull-on tab at the heel. The esau of upper is over 90 percent rubber or plastic. The outer sole is stated to be made from rubber or plastics with textile flocking. Visual examination of the outer sole under magnification does not show any textile flocking fibers applied to it. The outer sole is considered to be rubber or plastics. The upper and outer sole are affixed to each other by adhesive. The shoe has certain characteristics of an athletic shoe, such as a padded foot-bed and collar, a secure means of closure, and a general athletic appearance. It does not have a foxing nor a foxing-like band.
In your letter you suggest style# 37640 should be classified under subheading 6402.99.3315 Harmonized Tariff Schedule of the United States (HTSUS). We believe this to be a typographical error as this is not a valid subheading number.
Style# 06833 - is a woman’s closed-toe, closed-heel, and lace-up athletic shoe that does not cover the ankle. The upper is made from a synthetic textile material. The outer sole is stated to be made from rubber or plastics with textile flocking. Visual examination of the outer sole under magnification does not show any textile flocking fibers applied to it. The upper and outer sole are affixed to each other with an adhesive. The shoe features certain characteristics of an athletic shoe, such as padded foot-bed and collar, a secure means of closure, and a general athletic appearance. The shoe was cross cut and found to have a foxing-like band. You provided the value of the shoe as over $3 but not over $6.50/pair.
The applicable subheading for Style# 45930 and Style# 37640 will be 6402.99.3115, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6 percent ad valorem.
The applicable subheading for Style# 19252 will be 6404.11.6930, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel: other…tennis shoes, basketball shoes, gym shoes, training shoes and the like: other…valued over $3 but not over $6.50/pair: other...for men. The duty rate will be 37.5 percent ad valorem.
The applicable subheading for Style# 06833 will be 6404.11.7960, HTSUS, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $3 but not over $6.50/pair: footwear having a foxing or a foxing-like band: other: for women. The rate of duty will be 90 cents/pr. + 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.
Your inquiry does not provide enough information for us to give a classification ruling on Style# 88591. Your request for a classification ruling should include the external surface area measurements, by percentage, for all the component materials comprising the upper, including any accessories or reinforcements. Specifically, the surface area occupied by the textile material and rubber or plastics. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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