CLA-2-64:OT:RR:NC:N2:247
Mr. Arthur Colpack
Colpack Design & Consulting
15 Monument Avenue
Boston, MA 02129
RE: The tariff classification of footwear from China
Dear Mr. Colpack:
In your letter dated December 17, 2018, you requested a tariff classification ruling. The sample sent for review will be returned.
The half-pair sample, identified as style # SN-101, is a woman’s, closed toe/close heel, below-the-ankle, shoe that resembles a slip-on sneaker. The upper and outer sole are molded out of vulcanized rubber. Areas of the upper are low on the sides of the foot and not designed to be waterproof for tariff purposes. The foxing band is applied at the sole and overlaps the upper. The lining and insole are textile. You have provided an F.O.B. value of $8.00 per pair.
The applicable subheading for style SN-101 will be 6402.99.8061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $6.50 but not over $12.00/pair: other: for women. The rate of duty will be 90 cents/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