CLA-2-64:OT:RR:NC:N2:247
Mr. Robert B. Silverman
GDLSK
599 Lexington Avenue, Floor 36
New York, NY 10022
RE: The tariff classification of footwear from China
Dear Mr. Silverman:
In your letter dated November 21, 2018, you requested a ruling on tariff classification and the eligibility for reduced duty under chapter 99, subheading 9902.14.33, Harmonized Tariff Schedule of the United States (HTSUS), on behalf of Vida Shoes International.
Style # LU-A is a boy’s, closed-toe/closed-heel, athletic shoe that doesn’t cover the ankle. The external surface area of the upper is predominantly textile materials with a strap and a hook and loop closure on the lateral side. The outer sole is made of rubber or plastics, and does not have a foxing or foxing-like band. The components of the shoe are joined using adhesive construction. It is valued over $3 per pair but less than $6.50/pr.
The applicable subheading for style # LU-A, will be 6404.11.6990, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $3 but not over $6.50/pair: other: other: The rate of duty will be 37.5 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.14.33, HTSUS, which provides for footwear other than for men or women, with uppers of textile materials and outer soles of rubber or plastics of an athletic type, exclusively of adhesive construction, without a foxing or foxing like band: such footwear valued over $3 but not over $6.50 per pair (provided for in subheading 6404.11.20, HTSUS.) Subheading 9902.14.33, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under subheading 9902.14.33, HTSUS. The rate of duty will be free.
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