CLA-2-64:OT:RR:NC:N4:447
Mr. John B. Pellegrini
McGuireWoods, LLP
1345 Avenue of the Americas, 7th Floor
New York, NY 10105-0106
RE: The tariff classification of footwear from China
Dear Mr. Pelligrini:
In your letters dated December 12, 2011 and January 20, 2012 you requested a tariff classification ruling on behalf of your client, Elan-Polo, Inc.
The submitted sample (shoe upper only) identified as style “Spring,” is a women’s lace-up “athletic” shoe which you describe as having a rubber or plastics outer sole. You provided the upper only to illustrate esau components versus accessories or reinforcements. We agree with your assertion that those rubber or plastics components not lasted under the upper are accessories or reinforcements and that the upper, which does not cover the ankle and includes a rubber or plastics toe bumper, heel counter and U-shaped eyelet stay, is predominately textile. You provided an F.O.B. value over $6.50 but less than $12/pair.
The applicable subheading for the women’s athletic shoe, style “Spring” will be 6404.11.8960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12.00/pair: other: for women. 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,
Thomas J. Russo
Director
National Commodity Specialist Division