CLA-2-64:OT:RR:NC:N2:247
Ms. Jane Sheridan
Caleres *5*
8300 Maryland Avenue
St. Louis, MO 63105
RE: The tariff classification of footwear from China
Dear Ms. Sheridan:
In your letter dated January 8, 2019, you requested a tariff classification ruling.
The submitted half-pair sample identified as style Mayer 432133, is a man’s, closed toe/closed heel, below the ankle, athletic shoe. The external surface area of the upper is predominantly textile. The lace-up shoe features a rubber/plastics heel counter. The outer sole is made of rubber or plastics. After an examination of a crosscut section of the shoe, this office confirms it has a foxing-like band. In a voicemail message, you state the F.O.B. value is $45.55 per pair.
The applicable subheading for men’s style Mayer 432133, will be 6404.11.9020, 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 sloes of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for men: other. The rate of duty will be 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