CLA-2-95:OT:RR:NC:4:424
Ms. Theresa Marino
Euro Cargo Express
20 East Sunrise Highway, Suite 305
Valley Stream, NY 11581
RE: The tariff classification of footwear from China
Dear Ms. Marino:
In your letters dated July 2, 2015, and August 3, 2015, you requested a tariff classification ruling on behalf of your client Harbor Footwear Group LTD. The submitted men’s samples are identified as style numbers 17763 and 17760.
Style # 17760 is a closed toe/closed heel, below-the ankle, slip-on with an outer sole of rubber/plastics. The external surface area of the upper is over 90 percent rubber or plastics. The shoe features elastic gores on both sides of the tongue, vent holes on top of the shoe. The shoe does not have a foxing or a foxing-like band and is not “protective.”
You provided an F.O.B. value of $12.60 per pair.
The applicable subheading for style # 17760 will be 6402.99.3145, Harmonized Tariff Schedule of the United States (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 any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for men: other. The rate of duty will be 6 percent ad valorem.
Style # 17763 is a closed toe/closed heel, below-the-ankle, slip-on with a rubber/plastics outer sole. The upper has the general appearance of a boat shoe with an external surface area which is predominantly of textile. The shoe features a suede vamp with elastic gores on each side, textile mesh side panels, a rubber/plastics topline and heel patch. The sole does not overlap the upper by the requisite ¼ of an inch, thereby not constituting a foxing or foxing-like band. The shoe is not “protective.” You provided an F.O.B. value over $12 per pair.
The applicable subheading for style # 17763 men’s slip-on shoe will be 6404.19.3940, 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: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for men. The rate of duty will be 37.5 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