CLA-2-64:OT:RR:NC:N2:247
Mr. James R. McNamee
Worldwide Logistics Ltd.
80 Route 4 East, Suite 410
Paramus, NJ 07652
RE: The tariff classification of footwear from China
Dear Mr. McNamee:
In your electronic letter dated September 26, 2018, you request a classification ruling on behalf of GMI USA CORP. A sample and images of the Oxford Parnell Men’s Shoe Style BNM00009 were submitted with your request. The sample will be retained by this office.
The Oxford Parnell Men’s Shoe Style BNM00009 is a man’s closed-toe, closed-heel, below-the-ankle, lace-up, casual shoe. The upper is stated to be made from plastic/synthetic. Affixed to the tongue is a rectangular label embossed with the company brand name and logo. The shoe features stitching along the lateral side, medial side, and the topline. The external surface area of the upper (ESAU) is over 90 percent rubber or plastics. The outer sole is stated to be made from rubber or plastics. The shoe was examined and the molded outer sole was found to overlap the upper material by ¼ inch or more. It is considered to have a foxing-like band. Via email you provided the value of the shoe as over $6.50 but not over $12/pair.
You suggest classification of the Oxford Parnell Men’s Shoe Style BNM00009 under subheading 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part for footwear having uppers over 90 percent rubber or plastics... except footwear with a foxing or foxing-like band. We disagree. As stated above, the shoe was found to have a foxing-like band and it will classified elsewhere.
The applicable subheading for Oxford Parnell Men’s Shoe Style BNM00009 will be 6402.99.8031, HTSUS, which provides footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: valued over $6.50 but not over $12/pair: other: for men:. The rate of duty is 90 cents/pair + 20 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