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 July 3, 2018, you requested a tariff classification ruling. The submitted sample, identified as SKU B850, will be returned to you as requested.
SKU B850 is a unisex, closed-toe, closed-heel, below-the-ankle, lace-up, athletic shoe. The external surface area of the upper is made from 60 percent cotton and 40 percent polyester textile. The outer sole is made from rubber or plastics with a thin layer of textile covering most of the outer sole in contact with the ground. There is a foxing band around the perimeter of the shoe and overlapping the upper by a minimum of ΒΌ of an inch. The shoe features 6 metal eyelets on each side of the tongue allowing laces to pass through. The shoe is lightweight, flexible and athletic in appearance. You state the value is over $3 but not over $6.50 per pair.
The applicable subheading for the athletic footwear SKU B850 will be 6404.11.7160, Harmonized Tariff Schedule of the United States (HSTUS), 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 is 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 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