CLA-2-64:OT:RR:NC:N3:447
John Orlowski
Leif J. Ostberg, Inc.
401 Hamburg Turnpike
Suite 305
Wayne, NJ 07470
RE: The tariff classification of children’s athletic shoes from China
Dear Mr. Orlowski:
In your letters dated October 22, 2014, and November 7, 2014, you requested a tariff classification ruling.
The sample submitted with your first letter was examined and returned. The style name, value per pair, construction information, and country of origin information, accompanied your second letter. The item, identified as “Radar C022733” style # 80810, is a children’s below-the-ankle, lace-front, athletic shoe with a foxing-like band. The external surface area of the upper (esau) is occupied by rubber or plastics material behind the heel, in front of the toe, and a U-shaped eyestay. Textile decorated with a design by using fine lines made by a rubber or plastic coating, comprises the balance and majority of the esau. The rubber or plastics outer sole is constructed with non-durable textile fibers that are not very visible on the exterior surface touching the ground. The value of the shoes is between $6.50 and $12 per pair.
The applicable subheading for the “Radar C022733” style # 80810, children’s athletic shoe, will be 6404.11.8990, 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 per pair: other: other. The rate of duty will be 90 cents per pair plus 20 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