CLA-2-64:OT:RR:NC:4:447
Mr. Benson Lam
IBRUCE Inc.
2018 Edwards Ave.
South El Monte, CA 91733
RE: The tariff classification of footwear from China
Dear Mr. Lam:
In your undated letter received by this office on December 7, 2009, you requested a tariff classification ruling.
Samples and pictures for five styles of men’s athletic footwear were submitted. All have uppers and outer soles consisting of rubber or plastics, and do not have foxing or foxing-like bands. Style nos. JM-2082, JM-22655, and JM-1122 are lace-up, over-the-ankle height athletic shoes. Nos. JM-2082 and JM-22655 also have an ankle strap with a hook and loop closure. Style no. JM-8233 has two hook and loop adjusting straps across the top of the foot and does not cover the ankle. Style no. JM-8237 is a lace-up athletic shoe that does not cover the ankle.
The applicable subheading for style nos. JM-2082, JM-22655, and JM-1122 will be 6402.91.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% ad valorem.
The applicable subheading for style nos. JM-8233 and JM-8237 will be 6402.99.3115, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: footwear having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: other, tennis shoes, basketball shoes, gym shoes, training shoes and the like, other. 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 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 (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division