CLA-2-64:OT:RR:NC:N4:447
Ms. Maggie Ginn
Selmer Apparel, LLC
8410 Sandidge Road
Olive Branch, MS 38654
RE: The tariff classification of footwear from China
Dear Ms. Ginn:
In your letter dated July 29, 2010, you requested a tariff classification ruling.
A sample was submitted with your request. The Energize Shoe is a closed-toe, closed-heel, one piece molded shoe that does not cover the ankle. This slip-on shoe is waterproof, has a value of $3.10 per pair and will be marketed to healthcare workers.
The applicable subheading for the Energize Shoe will be 6401.99.3000, 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: 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: designed for use without closures. The rate of duty will be 25 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