CLA-2-64:OT:RR:NC:N3:447
Ms. Pet-Gaye Bent
Jimlar Corporation
350 5th Avenue – 8th Floor
New York, NY 10118
RE: The tariff classification of footwear from China
Dear Ms. Bent:
In your letter dated May 6, 2014 you requested a tariff classification ruling.
The submitted sample of a men’s “Green Mid Lace” shoe has an upper of predominantly vegetable textile material and also features a lace tie closure. The rubber or plastics outer sole has an applied layer of textile material covering the majority of the external surface touching the ground. The sample was submitted to the Customs and Border Protection laboratory for analysis. The textile outer sole was tested in accordance with ISO Method 20871 as published in the Customs Bulletin and Decisions, Vol. 47, No. 45, November 13, 2013. The results revealed three out of three specimens retained a small amount of textile which constitutes a textile outer sole for classification purposes.
The applicable subheading for the “Green Mid Lace,” will be 6405.20.3030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for men. The rate of duty will be 7.5 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