CLA-2-64:OT:RR:NC:N2:247
Mr. Robert B. Silverman
GDLSK LLP
599 Lexington Avenue, Fl 36
New York, NY 10022
RE: The tariff classification of footwear from China
Dear Mr. Silverman:
In your letter dated February 5, 2019, on behalf of E.S. Originals, you requested a tariff classification ruling and the eligibility for reduced duty under chapter 99, subheading 9902.14.04, Harmonized Tariff Schedule of the United States (HTSUS).
The submitted sample, identified as ANDI, style A020012M, is a man’s, closed toe/closed heel, above-the-ankle, high-top sneaker with an outer sole of rubber or plastics. The laboratory report provided shows the external surface area of the upper is 96.95 percent rubber or plastics with the remaining balance of textile material. The report also states the molded outer sole overlaps the upper material by ¼ inch, around 61.9 percent of the perimeter, constituting a foxing-like band. This was verified by cross cutting and physical examination. You have provided an F.O.B. value over $6.50 but less than $12 per pair.
The applicable subheading for the ANDI sample style A020012M will be 6402.91.8005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle and does not have a protective metal toe-cap; which does have a foxing or a foxing-like band; which is not designed to be a protection against water, oil or cold or inclement weather; valued over $6.50 but not over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be $0.90/pr. + 20 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.14.04, HTSUS, which provides for men’s footwear with outer soles and uppers of rubber or plastics (other than sports footwear), with foxing or foxing like band, covering the ankle, closed toe or heel, valued over $6.50 but not over $12 per pair, not of the protective, waterproof or slip-on type (provided for in subheading 6402.91.80, HTSUS. Subheading 9902.14.04, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under subheading 9902.14.04, HTSUS. The rate of duty will be free.
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