CLA-2-64:OT:RR:NC:N4:447
Mr. Wing L. Cheung
Marubeni America Corporation
375 Lexington Avenue, 6th Flr.
New York, N.Y. 10017
RE: The tariff classification of footwear from China
Dear Mr. Cheung:
In your ruling letter dated April 27, 2011 you requested a tariff classification ruling.
The submitted half-pair sample identified as style “Child 14 PU,” is a size 8.5 unisex child’s “athletic” shoe which does not cover the ankle and which has a molded rubber/plastics outer sole which overlaps the upper by 3/16th of an inch, thereby constituting a foxing or a foxing-like band. The functionally stitched upper features two rubber/plastics Velcro® straps at the instep which secure the shoe to the wearer’s foot. You provided an F.O.B. value of $11.00/pair.
The applicable subheading for style “Child 14 PU” will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; having a foxing or a foxing-like band; other: valued over $6.50 but not over $12.00/pair. The rate of duty will be 90 cents/pair + 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division