CLA-2-64:OT:RR:NC:SP:247
Ms. Mei C. Li
Marubeni American Corp.
450 Lexington Avenue
New York, NY 10017-3904
RE: The tariff classification of footwear from China
Dear Ms. Li:
In your letter dated March 10, 2008 you requested a tariff classification ruling for two half pair shoe samples identified as style “Child 33” and style “Baby 05.”
Both the submitted “Child 33” and “Baby 05” sample shoes have predominately textile material uppers that you state are 94% polyester, with closed-toes, closed heels and with a single adjustable hook-and-loop closure strap that crosses above an open instep area. Both shoes also have molded rubber/plastic outsoles that overlap their uppers. You state in your letter that both the style “Child 33” and the style “Baby 05” shoe will be valued over $6.50 but not over $12 per pair.
The applicable subheading for both shoes, identified as style Child 33 and style Baby 05, will be 6404.19.8090 Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open toes or open heels; which is not a slip-on; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% 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 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 Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division