CLA-2-64:OT:RR:NC:N3:447
Ms. Sharon Pearce
Jack Lewin Associates
P.O. Box 66381
Chicago, IL 60666
RE: The tariff classification of footwear from China
Dear Ms. Pearce:
In your letter dated June 10, 2014 you requested a tariff classification ruling. You have submitted four samples identified as style numbers ISA-014, ISA-011, ISA-013and ISA-016.
Style # ISA-014 is a women’s lace-up athletic shoe having a rubber or plastics outer sole. The upper is comprised of rubber and plastics and textile materials. You state that the rubber or plastics material provides the greatest portion of the external surface area of the upper. The shoe is lightweight with a flexible sole, has a padded tongue, foot-bed and collar, and has a general athletic appearance. It is not “protective” and does not have a foxing or a foxing-like band. You provided an F.O.B. value at $7/pair.
The applicable subheading for the women’s athletic shoe, style #ISA-014 will be 6402.99.8005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: not covering the ankle; not incorporating a protective metal toe-cap; having uppers of which less than 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; footwear that is not protective; footwear of the slip-on type which has a foxing or a foxing-like band; valued over $6.50 but not over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 90 cents/pr. + 20% ad valorem.
Style # ISA-011 are men’s laced up cold weather boots with uppers composed of both rubber/plastics and leather with the leather predominating as the constituent material having the greatest external surface area. The boot is completely lined (including the insole) which makes it substantially more “protective” against cold or inclement weather than the usual footwear of its type. You provided an F.O.B. value of $14/pair. You suggest classification under 6403.51.9041, HTSUS, the provision for leather soles. We disagree. The boots will be classified in the subheading providing for rubber or plastics soles.
The applicable subheading for the men’s boots style # ISA-011 will be 6403.91.6075, 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 leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% ad valorem.
Style # ISA-013 is a women’s lace-up athletic shoe having a rubber or plastics outer sole. The upper is predominantly textile with rubber or plastics. The shoe is lightweight with a flexible sole, has a padded tongue, foot-bed and collar, and has a general athletic appearance. It is not “protective” and does not have a foxing or a foxing-like band. You provided an F.O.B. value at $7/pair.
The applicable subheading for the women’s athletic shoe, style # ISA-013 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.
Your inquiry does not provide enough information for us to issue a classification ruling on Style #ISA-016, a women’s slip-on shoe. Your request for a classification ruling should include the identity of the fibers that make up the upper textile material, and the sample. When this information is available, you may wish to consider resubmission of your request.
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
Director
National Commodity Specialist Division