CLA-2-64:OT:RR:NC:N3:447
Mr. John B. Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas
Seventh Floor
New York, NY 10105-0106
RE: The tariff classification of footwear from China
Dear Mr. Pellegrini:
In your letter dated January 5, 2016 you requested a tariff classification ruling on behalf of Eastman Footwear Group. The sample is being returned to you, as requested.
The submitted sample, described as Sporto Rubber Ballet, is a woman’s slip-on, closed toe, closed heel, waterproof, flat shoe that does not cover the ankle. The upper and outer sole are composed of one piece molded vulcanized rubber or plastics. The shoe features a textile lining and a textile faced insole/foot bed. A minimally stitched on bow and edging composed of thin piece of polyvinyl chloride (PVC) plastic is found along the topline. The shoe does not have a metal toe cap and because the top of the foot is exposed is not considered to be protective. It does not have a foxing or foxing-like band.
The applicable subheading for Sporto Rubber Ballet will be 6401.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; other footwear: other: other: other: having upper’s of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper). 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 http://www.usitc.gov/tata/hts/.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division