CLA-2-64:OT:RR:NC:N3:447
Mr. Kevin Maher
C-Air Customhouse Brokers
181 S. Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of footwear from China
Dear Mr. Maher:
In your letter dated June 23, 2014 you requested a tariff classification ruling on behalf of Impact Imports Int’l Inc. As requested the samples are being returned to you.
You submitted four samples of infant 0-3 month size shoes. Style: FA1061/814644 is a girl’s closed toe/heel shoe. The upper and separately sewn outer sole are made from 100 percent woven polyester fabric. The shoe features a decorative trim at the top line and a rosette on the vamp made from a netting fabric. It has a hook and loop strap closure across the instep that is trimmed with the same fabric as above.
Style: FA1062/814695 is a girl’s closed toe/heel shoe. The upper and separately sewn outer sole are made from 100 percent polyester woven fabric. It features a hook and loop strap closure across the instep that conatins a decorative textile bow.
Style: FA1070/8144709 is a girl’s closed toe/heel shoe. The upper and separately sewn outer sole are made from 100 percent cotton woven fabric. The shoe features a decorative trim along the front portion of the top line and a side bow made from a netting fabric. It has a hook and loop strap closure across the instep.
Style: FA5061/814725 is a boy’s closed toe/heel shoe. The upper and separately sewn outer sole are made from 60 percent polyester and 40 percent cotton woven fabric. It contains a hook and loop strap closure.
The applicable subheading for Style: FA1070/8144709 will be 6405.20.3090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: other. The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for Style: FA1061/814644, Style: FA1062/814695 and Style: FA5061/814725 will be 6405.20.9090, HTSUS, which provides for other footwear: with uppers of textile materials: other: other: other. The 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
Director
National Commodity Specialist Division