CLA-2-64:OT:RR:NC:N2:247
Ms. Julie Bakhshpour
Aloha Custom Services, Inc.
9215 Hall Road
Downey, CA 90241
RE: The tariff classification of footwear from China
Dear Mr. Bakhshpour:
In your letter dated April 11, 2019, you requested a tariff classification ruling on behalf of your client Omni Cheer. Your samples will be returned at your request.
The submitted sample, identified as style # S1942 (GK SPOTLIGHT), is a closed toe/closed heel, below-the-ankle, cheerleading shoe. The external surface area of the upper consists of approximately 65 percent rubber/plastics (thermoplastic/polyurethane) and 35 percent textile mesh. The tongue and laces are on the same plane as the rest of the upper. The shoe has a foxing-like band and a rubber/plastics (EVA) outer sole. You state the value is $16.40 per pair.
The applicable subheading for style # S1942 (GK SPOTLIGHT) cheerleading shoe will be 6402.99.9065 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: for women. The rate of duty will be 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 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