CLA-2-64:OT:RR:NC:N2:247
Mr. Jason Lee
Native Canada Footwear Ltd.
5 W 6th Avenue
Vancouver, BC, V5Y IK2
RE: The tariff classification of footwear from China
Dear Mr. Lee:
In your letter dated November 30, 2018, you requested a tariff classification ruling.
The submitted half-pair sample is identified as “Jefferson Baby.” This style is a unisex, closed toe/closed heel, below-the-ankle shoe for an infant. The upper consists of a 100 percent textile knit, sock-like bootie that features a single lace around the topline. The outer sole overlaps the upper on a vertical plane by an overlap of more than 3/16-inch. It is said to possess a foxing-like band. You provided an F.O.B. value of $7.60 per pair.
The applicable subheading for unisex infant style name “Jefferson Baby” will be 6404.19.8990, 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: other: other: valued over $6.50 but not over $12/pair: other: other. 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