CLA-2-64:OT:RR:NC:N2:247
Mr. Michael McCullough
Vandegrift Forwarding Co. Inc.
9317 Cheshire Rd.
Sunbury, OH 43074
RE: The tariff classification of footwear from China
Dear Mr. McCullough:
In your electronic letter dated March 30, 2018, you requested a tariff classification ruling on behalf of your client Swimways Corp. The submitted sample will be returned to you.
The instant sample, identified by you via email as Item # 1061676, is a pair of children’s size 7/8 closed-toe, closed-heel, below-the-ankle, slip-on water shoes. The upper is made from 100 percent man-made textile materials. It features a rubber or plastics image of a shark on the vamp and a textile pull-on tab at the heel. The outer sole is made from rubber or plastics. Physical examination of the shoe shows that the outer sole overlaps the perimeter of the upper by 3/16 inch exhibiting a foxing-like band. You provided the value of the shoe as over $3 but not over $6/pair.
The applicable subheading for Item # 1061676 will be 6404.19.7990, 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: footwear with outer soles of rubber or plastics: not sports footwear: other: other: valued over $3 but not over $6.50/pair: other: other: other: other. The rate of duty is 90 cents/pr + 37.5% 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 the 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