CLA-2-64: FO:NP:POR:TC:D28 G80645
Mr. Barry Campbell
Report Footwear
13150 SE 32ND Street
Bellevue, WA 98005-4436
RE: The tariff classification of footwear from China and Taiwan
Dear Mr. Campbell:
In your letter dated August 15, 2000, you requested a tariff classification ruling for footwear.
The submitted sample, the Roxy, pattern number DC80001/9225, is a casual, “Y” thong, unisex sandal. The upper consists of nylon woven fabric that is almost entirely covered by bovine leather. The leather is lasted under. The outer sole is EVA.
You’ve indicated that the Roxy sandal is valued over $2.50/pair and will be imported in American children’s size 8.5 through American youth’s size 4.
The applicable subheading for this sandal in American children’s sizes 8.5 – 11 will be 6403.99.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other footwear: Other: Other: Other: For other persons: Valued over $2.50/pair … Other: Other: For children. The rate of duty will be 10%.
The applicable subheading for this sandal in American youth’s sizes 11.5 - 2 will be 6403.99.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other footwear: Other: Other: Other: For other persons: Valued over $2.50/pair … Other: Other: For misses. The rate of duty will be 10%.
The applicable subheading for this sandal in American youth’s sizes 2.5 - 4 will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other footwear: Other: Other: Other: For other persons: Valued over $2.50/pair … Other: Other: For women: Other. The rate of duty will be 10%.
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.
Sincerely,
Lewellyn Robison
Port Director
Portland, Oregon