CLA-2-64:OT:RR:NC:N2:247
Ms. Jacqueline Lindstedt
Jax & Bard
PO Box #1677
Gray, Maine 04039
RE: The tariff classification of footwear from China
Dear Ms. Lindstedt:
In your letter dated November 7, 2019, you requested a tariff classification ruling. Included in your submission are three photographs and descriptive literature. Via email, you provided a style number and an F.O.B. price.
The submitted photographs of style #CN-LH2019 show a woman’s open toe/open heel, below-the-ankle, high-heel, slip-on shoe. The upper consists of knitted polyester textile. The outer sole unit consists of a shaped wood base/midsole, with an attached rubber/plastics outer sole. The upper material extends from the back of the wood base and is crossed over the top of the foot. It is secured to the external surface of the wood base below the heel and on either side by several metal rivets. The F.O.B. value is $25 per pair.
The applicable subheading for the woman’s style #CN-LH2019 footwear will be 6404.19.3060, 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 sloes of rubber or plastics other: footwear with open toes or open heels; footwear having less than 10 percent by weight of rubber or plastics; other: other: for women. 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