CLA-2-64:OT:RR:NC:N2:247
Ms. Julie Bakhshpour
Aloha Custom Services, Inc.
9215 Hall Road
Downey, CA 90241
RE: The tariff classification of footwear from China
Dear Ms. Bakhshpour:
In your letter dated June 19, 2019, you requested a tariff classification ruling on behalf of your client Omni Cheer. Your samples will be returned at your request.
The submitted sample, identified as style # S1941B (ACCENT 2), is a woman’s closed toe/closed heel, below the ankle, and lace-up cheerleading shoe. The external surface area of the upper is over 90 percent rubber/plastics (polyurethane/thermoplastic). The shoe features a separately attached cushioned tongue. The flexible outer sole is made of rubber/plastics (phylon-EVA/transparent rubber). There is no foxing-like band. You state the value will be $13.20 per pair.
The applicable subheading for style # S1941B (ACCENT 2) will be 6402.99.3115, 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: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6 percent ad valorem.
Please note the submitted sample does not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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