CLA-2-64:OT:RR:NC:N2:247
Mr. Brent Claypool
T. Customs Broker, Inc.
5777 W. Century Blvd., Suite 965
Los Angeles, CA 90045
RE: The tariff classification of footwear from China
Dear Mr. Claypool:
In your letter dated September 20, 2019, you requested a tariff classification ruling on behalf of your client Asia Direct Inc. You have submitted 3 men’s samples identified as styles 3T Hero, 3T Max, and Hydra. Your samples will be returned.
Styles 3T Hero, 3T Max, and Hydra are men’s, closed toe/closed heel, below-the-ankle, footwear. The constituent material of the uppers is non-vegetable textile material. The rubber/plastics outer soles have removable textile coverings that are in contact with the ground. Style 3T Hero features three individual toe pockets, faux lace system and nylon heel pull tab. Style 3T Max features three individual toe pockets, hook and loop closure, and toggle heel tab. The Hydra features laces with a toggle closure and a nylon heel tab. All styles are lightweight, breathable and flexible. The footwear will be used primarily for kayaking, paddle boarding and water rafting. You have provided an F.O.B. value over $6.50 but not over $12 per pair.
The applicable subheading for men’s style names 3T Hero, 3T Max, and Hydra. will be 6404.19.8730, 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: Other: Valued over $6.50 but not over $12/pair: 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 U.S. note 5 to this chapter…For men. The general rate of duty is 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