CLA-2-64:OT:RR:NC:N4:447
Ms. Jeanne A. Wade
DSV Air and Sea, Inc.
898 N. Sepulveda Blvd.
El Segundo, CA 90245
RE: The tariff classification of infant shoes from New Zealand
Dear Ms. Wade:
In your letters dated August 2, 2011, and October 12, 2011, you requested a tariff classification ruling on behalf of Bobux International LTD, Auckland, NZ.
Samples, value information, and interim footwear invoices were submitted with your October letter for five styles of children’s footwear.
Tommy Tickle Pull Apart Boots have leather outer soles and leather uppers that cover the ankle.
The boots are fully lined with faux fur and have elastic gore on either side of the foot to make it easy to put on and take off.
The applicable subheading for the Tommy Tickle Pull Apart Boots will be 6403.51.9041, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leathers and uppers of leather: other footwear with outer soles of leather: covering the ankle: other: for other persons: other. The duty rate will be 10 per cent ad valorem.
The Mini Star Soft Sole and the Tommy Tickle Soft Sole are two styles of below the ankle, turned footwear with leather uppers and leather outer soles. The shoes have sewn-in elastic around the back of the foot to help keep the shoes on the feet.
The applicable subheading for the Mini Star Soft Sole and the Tommy Tickle Soft Sole children’s footwear will be 6403.59.1561, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: other: turn or turned footwear: other. The rate of duty will be 2.5% ad valorem. These shoes are eligible for temporary duty free treatment under subheading 9902.22.48, HTSUS, which provides for turn or turned footwear with outer soles of leather and uppers of leather, other than for men or women (provided for in subheading 6403.59.15).
The Tommy Tickle Cruzer and the Mini Star Explorer have uppers of leather and outer soles of rubber or plastics. Each style has sewn-in elastic in back of the heel and is secured to the foot with hook and loop straps across the vamp.
The applicable subheading for the Tommy Tickle Cruzer and the Mini Star Explorer children’s footwear will be 6403.99.9071, HTSUS, which provides for footwear with outer soles of rubber or plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: other: other. The rate of duty will be 10% 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