CLA-2-64:OT:RR:NC:N2:247
Mr. Asa Emanuelsson
Velody Group, LLC
2260 NE 30th Avenue
Portland, Oregon 97212
RE: The tariff classification of footwear from China
Dear Mr. Emanuelsson:
In your letters dated November 8, 2019, and January 22, 2020, you requested a tariff classification ruling on behalf of your client, Livie & Luca, LLC. You have submitted descriptive literature, photographs, and samples of footwear that have been examined and that will be returned.
The child’s size of style # 282HOP and unisex (woman’s size) style #282HOP-B are closed-toe/closed heel, below-the-ankle, casual shoes. The external surface area of the upper, of both styles, consists of 68 percent polyester textile material and 32 percent “synthetic,” a rubber/plastics material. Both styles have hook and loop closures located on the medial and lateral sides of the shoes. The rubber/plastics outer soles of the child’s style # 282HOP and the unisex style #282HOP-B have textile covering 75 and 100 percent of the exterior surface area touching the ground, respectively. The shoes have foxing bands, separately attached insoles, and textile pull-tabs. The F.O.B. price is $10 per pair.
The applicable subheading for unisex style #282HOP-B will be 6404.19.8760, 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: other: other: valued over $6.50 but not over $12.00/pair: other: footwear 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 women. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for unisex style #282HOP, will be 6404.19.8790, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: 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: other: other. 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