CLA-2-64:OT:RR:NC:N2:247
Ms. Maria E. Gomez
Bob Barker Company Inc.
134 N Main St.
Fuquay-Varina, NC 27526
RE: The tariff classification of footwear from China
Dear Ms. Gomez:
In your electronic letter dated May 4, 2018, you requested a tariff classification ruling. The submitted sample will be returned to you, as requested.
The instant sample, identified as SKU 2899, is a unisex, closed-toe, closed-heel, above-the-ankle, lace-up, athletic shoe. The upper is made from 60 percent cotton and 40 percent polyester textile material. A portion of the toe area has a rubber or plastics piece. The external surface area of the upper is considered to be made from textile material. It features 8 metal eyelets on each side of the tongue through which laces pass, and two vent holes on the lateral side. The outer sole is made from rubber or plastics with a thin layer of textile material applied to the majority of the outer sole in contact with the ground. The upper is glued to the outer sole. A foxing-like band completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch. The shoe has a general athletic appearance, a flexible sole, a foxing band, and a secure means of closure. You provided a value of the shoe as over $3 but not over $6.50/pair.
You suggest classification of the athletic footwear - SKU 2899 under subheading 6404.11.7190, Harmonized Tariff Schedule of the United States (HTSUS), the provision for children’s shoes. We disagree. The shoes will be classified in the subheading providing for unisex footwear.
The applicable subheading for the athletic footwear - SKU 2899 will be 6404.11.7160, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $3 but not over $6.50/pair: other: with uppers of 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: for women. The rate of duty will be 7.5 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 the 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