CLA-2-64:OT:RR:NC:N2:247
Mr. Christopher W. Lucas
Blue Star Imports L.P.
77 Hot Metal Street
Pittsburgh, PA 15203
RE: The tariff classification of footwear from China
Dear Mr. Lucas:
In your letter dated March 15, 2019, you requested a tariff classification ruling. Your sample will be returned.
The submitted sample, identified as AEO Knit Sneaker, style number 0214-6917, is a man’s closed-toe, closed-heel, below-the-ankle, slip-on shoe, with laces. The external surface area of the upper is 100 percent synthetic fiber textile. The lightweight shoe does not have a separately attached tongue. Although the shoe has laces, they do not need to be opened or closed to put on, take off, or keep the shoe on the foot during use. The rubber/plastics (ethylene-vinyl acetate polymer) outer sole has non-durable textile fibers covering the majority of the surface area in contact with the ground. There is no foxing or foxing-like band. You provided an F.O.B. value of $12.95 per pair.
You correctly stated in your letter that this style was a slip-on. You suggested a classification of 6404.19.9030, Harmonized Tariff of the United States (HTSUS), which provides for footwear requiring laces or other fasteners to keep the shoe on the foot. As the shoe is a slip-on, it will be classified accordingly.
The applicable subheading for AEO Knit Sneaker, style number 0214-6917, will be 6404.19.3730, 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: footwear with outer soles of rubber or plastics: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: 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: for men. 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