CLA-2-64:OT:RR:NC:N2:247
Ms. Michelle M. Klein
Fourstar Group USA
26840 Fargo Ave., Suite C
Bedford Heights, Ohio 44146
RE: The tariff classification of footwear from China
Dear Ms. Klein:
In your letter dated May 2, 2018, you requested a tariff classification ruling. The submitted samples are identified as styles 64408886D “Youth Fabric Shoe“ and 6440888MC “Boy’s Athletic Shoe.” The samples will be returned.
Both styles are boy’s, closed toe/closed heel, below-the-ankle, slip-on shoes. The outer soles are made of rubber or plastics with textile flocking covering the majority of the external surface touching the ground. The external surface area of the upper on both styles are made of non-vegetable textile materials. They feature elastic gores on each side of the tongue and have nylon heel pull tabs. Style #64408886D “Youth Fabric Shoe” has a strap with a toggle closure across the vamp. The strap is not necessary to secure the shoe to the foot. The F.O.B. values provided are $5.66 and $6.17 per pair. The shoes are more than 10 percent by weight of rubber or plastics.
The applicable subheading for style numbers 64408886D “Youth Fabric Shoe“ and 6440888MC “Boy’s Athletic Shoe.” will be 6404.19.3790, 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 with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material 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 note U.S. note 5 to this chapter: other: 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