CLA-2-64 OT:RR:NC:N4:447
Ms. Sandra Kobs
Kohl’s
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of footwear from China
Dear Ms Kobs:
In your letter dated May 26, 2010 you requested a tariff classification ruling for a men’s shoe.
The submitted sample identified as style name “Leon Black,” is a men’s size 9 below-the-ankle lace-up athletic shoe with an outer sole composed of 100% thermoplastic rubber (TPR) rubber/plastics. You state that the external surface area of the upper is composed of 100% polyurethane (PU) rubber/plastics and according to the overseas vendor, contains a foxing-like band. However, this office has dissected and visually examined the shoe, resulting in no evidence of the existence of a foxing-like band. Consequently, we disagree with your suggested classification of the shoe under subheading 6402.99.8031, Harmonized Tariff Schedule of the United States (HTSUS), which would include the existence of a foxing or foxing-like band.
The applicable subheading for style name “Leon Black,” men’s athletic shoe will be 6402.99.3145, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories and reinforcements) is rubber or plastics (except footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for men: 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