CLA-2-64:OT:RR:NC:N3:447
Mr. Kenyata Murray
Marubeni America Corporation
375 Lexington Ave.
New York, NY 10017
RE: The tariff classification of footwear from China
Dear Mr. Murray:
In your letter dated July 25, 2016, received by this office on August 25, 2016, you requested a tariff classification ruling. The submitted sample is being returned to you, as requested.
Style “IFME Leather 1,” is a closed toe, closed heel, unisex child’s athletic shoe that does not cover the ankle. The shoe’s upper is made from leather. It features laces, a hook and loop strap closure along the vamp with the letters IMFE in a contrasting color, and a pull-on tab at the heel. The outer sole is made from rubber or plastics. The shoe does not have a foxing or foxing-like band, and it is not protective. You provided the value for the shoe as $9/a pair.
The applicable subheading for Style “IFME Leather 1” will be 6403.99.9041, 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 leather: other footwear: footwear that does not cover the ankle; other: other: other: other: for other persons; valued over $2.50 per pair: other: other tennis shoes, basketball shoes and the like. The rate of duty will be 10 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 https://hts.usitc.gov/current.
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 Kalkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division