CLA-2-64:OT:RR:NC:N3:447
Ms. Tina Fang
Steve Madden, Ltd.
52-16 Barnett Avenue
Long Island City, NY 11104
RE: The tariff classification of footwear China
In your letter dated February 20, 2017, you requested a tariff classification ruling. The three samples submitted with your letter will be returned to you.
Lennie, is a girl’s closed-toe, closed-heel, below-the-ankle, lace-front shoe. The upper is made from a lightweight cotton textile material. It has a tongue that is attached to the upper on a lower plane by elastic gore strips. The topline of the heel is elasticized and decorated with a textile overlay with a geometric pattern in the back. The shoe has a thin, rubber/plastics outer sole that is molded with a raised arch that does not touch the ground. The underfoot cushioning is provided by a removable insole. The shoe has a foxing or foxing-like band and is not considered athletic. You provided the value as over $6.50 but not over $12/pair.
Bertie-015/Zell, is a girl’s closed-toe, closed-heel, below-the-ankle, lace-up shoe. The upper is made from a satin textile material. The topline, and outer edge of the eye stay, are trimmed with a decorative low pile faux fur. A metal button ornament is affixed to the back heel of the shoe with a single rivet. The metal ornament is considered a loosely attached appurtenance and is excluded from the external surface area of the upper calculation. The molded outer sole is made from rubber/plastics and incorporates a wedge heel and a foxing-like band. You provided the value as over $6.50 but not over $12/pair.
Quilted-031/SARA, is a girl’s closed-toe, closed-heel, above-the-ankle, lace-up shoe. The upper is made from a man-made fiber velvet textile material. It features a satin ribbon lace and a functional metal zipper on the medial and lateral sides. The shoe has a rubber/plastics outer sole and has a foxing or foxing-like band. The value is provided as over $ $6.50 but not over $12/pair.
The applicable subheading for Lennie, Bertie-015/Zell, and Quilted-031/SARA will be 6404.19.8960, 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 textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $6.50 but not over $12/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 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 Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division