CLA-2-64:OT:RR:NC:N3:447
Ms. Wynoka Harris
Skechers, USA
225 Manhattan Beach Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Ms. Harris:
In your letter dated May 6, 2015, you requested a tariff classification ruling for submitted samples identified as styles 89124L and “Little Ballerina.’
“Little Ballerina” is a girl’s, closed toe/closed heel, below-the-ankle shoe with a flexible outer sole of rubber or plastics. The outer sole features a plastic wheel roller under the ball of the foot. The external surface area of the upper is predominantly rubber or plastics glitter with rubber or plastic at the toe, heel counter, and U-shaped eyestay. It is secured to the foot with a closed loop elastic lace over the tongue and a hook and loop closure at the top. It has a textile ruffle detail sewn in around the heel counter. There is no metal toe cap nor a foxing or foxing-like band. You provided a F.O.B. value of $11.35 per pair.
You suggest classification under 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” We disagree. The “Little Ballerina” has all the characteristics, construction and styling of footwear and is not a toy. It will be classified as footwear.
Style # 89124L is a children’s closed toe/closed heel, above-the-ankle, below-the-knee boot with an outer sole of rubber or plastics coated with textile. The upper is textile with a functional zipper on the medial side and two decorative buttons on the lateral side of the boot. A textile piping encircles the perimeter of the boot. You provided a F.O.B. value between $6.50 and $12 per pair. The boot is not “protective” and there is no foxing or foxing-like band. You also state you may import this boot in women’s sizes.
The applicable subheading for style “Little Ballerina” will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the women’s style # 89124L boot, will be 6404.19.8760, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $6.50 but not over $12.00/pair: other: footwear with uppers of textile material 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 note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the children’s style #89124L boot, will be 6404.19.8790, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $6.50 but not over $12.00/pair: other: footwear with uppers of textile material 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 note U.S. note 5 to this chapter: other: for 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