CLA-2-64:OT:RR:NC:N2:247
Mr. Robert B. Silverman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
599 Lexington Avenue, FL 36
New York, NY 10022
RE: The tariff classification of children’s footwear from China
Dear Mr. Silverman:
In your letter dated September 13, 2019, you requested a tariff classification ruling on behalf of your client, Vida Shoes International, Inc. A sample was submitted to our office for review and will be returned as per your request.
The subject item, identified as style “Carter’s,” is a child’s size 7, closed toe/closed heel, below-the-ankle, lace-up, athletic-style shoe. As per the laboratory report provided, the upper is composed of over 90 percent rubber or plastics. The upper material does not extend down to the outer sole on a vertical plane. It stops at a point approximately 8 mm above the feather line. The outer sole overlap of the upper does not take place at the juncture of the upper and outer sole and does not have a foxing or a foxing-like band. The external surface of the outer sole touching the ground is rubber or plastics.
The applicable subheading for the Carter’s footwear 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.
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