CLA-2-64:OT:RR:NC:N2:247
Ms. Michelle M. Klein
Fourstar Group USA
26840 Fargo Ave., Suite C
Bedford Heights, Ohio 44146
RE: The tariff classification of footwear from China
Dear Ms. Klein:
In your letter dated May 2, 2018, you requested a tariff classification ruling. The submitted samples are identified as 64408886B “Men’s Athletic Shoe“ and 6440888MC “Men’s Canvas Shoe.” The samples will be returned.
Style 64408886B “Men’s Athletic Shoe” is a man’s closed toe/closed heel, below-the-ankle, lace-up shoe with an outer sole of rubber/plastics. The external surface of the outer sole touching the ground has a textile material covering. The external surface area of the upper (esau) is rubber/plastics. The shoe has a foxing-like-band and has an overall athletic appearance. The F.O.B. value is $4.75 per pair.
Style # 6440888MC “Men’s Canvas Shoe” is a man’s closed toe/closed heel, below-the-ankle, lace-up shoe with an outer sole of rubber/plastics. The external surface of the outer sole that touches the ground is covered with textile fibers. The esau is made of 100 percent vegetable textile material. It features a foxing like band and has the characteristics of an athletic shoe. The F.O.B. value is $5.90 per pair. The shoe is more than 10 percent by weight rubber or plastics.
The applicable subheading for Style # 6440888MC “Men’s Canvas Shoe will be 6402.99.7100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: which is not sports footwear; which does not cover the ankle; in which the upper’s external surface area does not measure over 90 percent rubber or plastics (including any accessories or reinforcements): other: valued over $3 but not over $6.50/pair: 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 the chapter. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for Style # 64408886B “Men’s Athletic Shoe” will be 6404.19.6130, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $3 but not over $6.50/pair: 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: With uppers of textile material other than 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 note U.S. note 5 to this chapter: other: for men. The rate of duty will be 12.5 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