CLA-2-64:OT:RR:NC:N3:447
Mr. Peter Jay Baskin
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: The tariff classification of footwear from China
Dear Mr. Baskin:
In your letter dated May 20, 2015 you requested a tariff classification ruling on behalf of Nina Footwear. As requested the sample is being returned.
The submitted sample, identified as Style BGF15-80-07/A, is a girl’s below the ankle shoe. A combination of textile and rubber/plastics glitter makes up the external surface area of the upper, in what appears, to be approximately equal proportions. Following the guidance of The General Rules of Interpretation of the Harmonized Tariff Schedule of the United States (HTSUS), specifically GRI 3(c) the constituent material of the upper would be textile. The shoe has a hook and loop closure at the instep and a sewn on textile flower on the right side of the vamp. You indicate in your letter that the outer sole of the imported shoe will be made from a combination of TPR rubber/plastics and a spandex fabric material, with the spandex fabric material having the greatest surface area in contact with the ground. The shoe features a foxing-like band and it is not protective.
The applicable subheading for Style BGF15-80-07/A will be 6404.19.8790, Harmonized Tariff Schedule of the United States (HTSUS), which provides for outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $6.50 but not over $12/pair: 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 U.S. note 5 to this chapter…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