CLA-2-64:OT:RR:NC:1:447
Mr. Bernard D. Liberati
Morris Friedman & Company
1153 Marlkress Road
Cherry Hill, NJ 08003
RE: The tariff classification of footwear from China
Dear Mr. Liberati:
In your letter dated May 7, 2014 you requested a tariff classification ruling on behalf of your client Deb Shops SDW, LLC.
The submitted sample, identified as style #G1NNY, is a women’s below-the-ankle lace-up shoe. The upper consists of 100 percent man-made textile. A textile covering has been applied to the surface of the outer sole that touches the ground. The textile covering does not possess the characteristics usually required for normal use of an outer sole, including durability and strength. Although the shoe does not possess all characteristics associated with athletic footwear, it does resemble athletic footwear in construction and styling and will be classified as such. You provided an F.O.B. value over $3.00 but not over $6.00/pair.
The applicable subheading for the women’s below the ankle laced up athletic shoe will be 6404.11.7560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile, sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like, other: valued over $3 but not over $6.50/pair: other: with uppers of textile materials other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter. The general rate of duty will be 12.5 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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division