CLA-2-64:OT:RR:NC:N3:447
Ms. Julie Bakhshpour
Aloha Custom Services, Inc.
9215 Hall Road
Downey, CA 90241
RE: The tariff classification of footwear from China
Dear Ms. Bakhshpour:
In your letter dated December 10, 2015 you requested a tariff classification ruling on behalf of Omni Cheer. The samples are being returned to you, as requested.
You submitted two samples of footwear. Style# QL-21500698D (FLIP IV/S1621), is a women’s closed heel, closed toe, below the ankle, athletic shoe. The shoe has an upper made from 100 percent polyurethane (PU) rubber or plastics and a molded rubber outer sole. The shoe features a lace-up closure, heel and toe counter, and a padded tongue giving it a general athletic appearance. The shoe is not “protective” and does not have a foxing or foxing-like band. You state that the shoe will sold as a “cheerleading” shoe and provided a value of over $12/pair.
Style# QL-21500234D (HIGHLYTE/S1622), is a women’s closed heel, closed toe, below the ankle, athletic type shoe. The shoe has a textile material upper. You provided a breakdown for the upper as 82 percent polyester, 10 percent, and 8 percent stretch textured yarns. It has an outer sole made from EVA rubber. The shoe is not “protective” and does not have a foxing or foxing-like band. You state that the shoe will sold as a “cheerleading” shoe and is valued over $6.50 but not over $12.00/pair.
The applicable subheading for Style# QL-21500698D (FLIP IV/S1621) will be 6402.99.3115, 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 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6 percent ad valorem.
The applicable subheading for Style# QL-21500234D (HIGHLYTE/S1622) will be 6404.11.8960, 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 $12.00/pair: other: for women. The rate of duty will be 90 cents/pair + 20% 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