CLA-2-64:OT:RR:NC:N2:247
Ms. Elizabeth T. Gutmann
Savino Del Bene USA, Inc.
149-10 183rd Street
Jamaica, NY 11413
RE: The tariff classification of footwear from Taiwan
Dear Ms. Gutmann:
In your letter dated May 9, 2019, you requested a tariff classification ruling on behalf of your client, JP Line. You have submitted photographs of two styles, “CVO Black-Canvas” and “Slip on Black Canvas.”
Style “CVO Black-Canvas” is a unisex, closed toe/closed heel, below the ankle, lace-up athletic shoe with an outer sole of rubber or plastics. The upper is made from canvas textile material. The shoe features a foxing band covering the juncture between the upper and the outer sole. F.O.B. values of $11, $12, $15, and $16 per pair were provided. The value of the sample provided was $11 per pair.
When imported and valued at $11 or $12 per pair, the applicable subheading of the “CVO Black-Canvas” will be 6404.11.8960, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: 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.
When imported and valued at more than $12 per pair, the applicable subheading of the “CVO Black-Canvas” will be 6404.11.9050, 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 $12/pair: for women: other. The rate of duty will be 20 percent ad valorem.
Style “Slip on Black Canvas” is a unisex, closed toe/closed heel, below the ankle, slip-on shoe with an outer sole of rubber or plastics and an upper of canvas textile material. The shoe has a foxing band securing the juncture between the upper and the outer sole. F.O.B. values of $11, $12, $15, and $16 per pair were provided. The value of the sample provided was $11 per pair.
When imported and valued at $11 or $12 per pair, the applicable subheading of the “Slip On Black Canvas” will be 6404.19.8960, 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: for women (unisex). The rate of duty will be 90 cents/pair + 20 percent ad valorem.
When imported and valued at more than $12 per pair, the applicable subheading of the “Slip On Black Canvas”will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for women. The rate of duty will be 9 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