CLA-2-64:OT:RR:NC:N4:447
Ms. Maylynn Ha
New Century Customs Broker Inc.
8961 Garvey Ave.
Rosemead, CA 91770
RE: The tariff classification of athletic shoes from China
Dear Ms. Ha:
In your letter dated April 15, 2013, you requested a tariff classification ruling on behalf of Royal Shoes Inc.
Samples submitted with your letter were examined and are being returned. Athletic shoes, identified as Style 8866, available for women and men, are comprised of rubber or plastic uppers and outer soles, and are secured to the foot with lace closures. The women’s shoes also have a foxing-like band encircling the perimeter of the shoes.
The applicable subheading for the woman’s style 8866 will be 6402.99.6960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: valued not over $3/pair: other: other: for women. The rate of duty will be 48 percent ad valorem.
We are returning your request for a ruling, and any related samples, exhibits, etc., for style 8866, for men, with an outer sole composed, in part, of textile material.
On October 31, 2011, the President of the United States proclaimed the enactment of the modifications to the HTSUS set forth in Investigation No. 1205-8, which was conducted by the U.S. International Trade Commission pursuant to Section 1205(a) of the Omnibus Competitiveness Act of 1988 (19 U.S.C. §3005(a)). These modifications, effective on December 3, 2011 per Federal Register Vol. 26 No. 213, dated November 3, 2011, include the addition of the new Additional U.S. Note 5 to Chapter 64, HTSUS (Note 5), which states, the following:
For the purposes of determining the constituent material of the outer sole pursuant to Note 4(b) to this Chapter, no account shall be taken of textile materials which do not possess the characteristics usually required for normal use of an outer sole, including durability and strength.
At this time, CBP is considering the interpretation of the note and the best method of communicating its proposed interpretation of the note. Such a determination will be made in the near future. For the present, CBP does not intend to issue prospective rulings on textile-soled footwear for outdoor use.
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