CLA-2-64:OT:RR:NC:N2:447
Mr. Ted Conlon
Fourstar Group
189 Main Street, Suite #31
Milford, MA 01757
RE: The tariff classification of footwear from China
Dear Mr. Conlon:
In your letter dated September 22, 2017, you requested a tariff classification ruling.
The submitted sample identified as style # 64408753D is a toddler’s, closed toe/closed heel, below-the-ankle, water shoe. The shoe has an outer sole of rubber or plastics with a textile application. The external surface area of the upper (ESAU) is textile covered neoprene. The shoe has a sewn-in cord around the topline with a toggle closure located at the heel. You provided an F.O.B value of $1.84 per pair. Upon examination and dissection, it was determined to have a foxing band measuring over 3/16 of inch for the majority of the perimeter of the outer sole unit.
The applicable subheading for the toddler’s water shoe style # 64408753D will be 6404.19.5790, 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: other: footwear having a foxing or foxing-like band; valued not over $3.00/pair: not having soles (or mid-soles) of rubber or plastics which are affixed to the upper exclusively with an adhesive; footwear with uppers of 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. 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 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