CLA-2-64:OT:RR:NC:N2:247
Ms. Ashlie He
ISA-Traesko GmbH
Oderstrasse 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from China
Dear Ms. He:
In your submission dated March 10, 2020, you requested a tariff classification ruling. You have submitted five samples. The submitted samples are identified as Article 1- 94003 Neoprene Boot/Black, Article 2- 94004 Ladies Neoprene boots/Black & White, Article 3- 94008 Children’s Light Up Shoe/black-grey, Article 4- 94010 Children’s Light Up Shoe/Pink, and Article 5- 94268 Children’s Insulated Rain Boots/Dino Camo. Descriptive literature and laboratory analysis reports were submitted.
Article 3- 94008 Children’s Light up Shoe/Black Grey is a child’s, closed toe/closed heel, below the ankle, athletic shoe. The constituent material of the upper consists of textile material. The outer sole is comprised of rubber/plastics and has small lights located in the sides of the outer sole unit. It also has textile covering most of the external surface of the outer sole in contact with the ground. The shoe features laces, a strap over the tongue with a lateral side hook and loop closure, a separate tongue, a padded collar, a foxing band, and two pull-tabs. The F.O.B. value is $6.96 per pair.
Article 4- 94010 Children’s Light up Shoe/Pink is a closed toe/closed heel, below the ankle, lace-up sneaker. The constituent material of the upper is textile material. The shoe features a strap with a lateral side hook and loop closure, a tongue, a padded collar, and two pull-tabs located at the heel and on the tongue. The outer sole is made of rubber/plastics with small lights located in the sides of the outer sole units. It also has attached textile flocking on the external surface of the outer sole in contact with the ground. You have provided an F.O.B. value of $6.96 per pair.
The applicable subheading for Article 3- 94008 Children’s Light Up Shoe/Black-Grey and Article 4- 94010 Children’s Light Up Shoe/Pink will be 6404.11.8590, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12/pair: other: other. The rate of duty will be 12.5 percent ad valorem.
Article 1- 94003 Neoprene Boot/Black is a man’s closed-toe/closed-heel, above the ankle, below the knee boot. The constituent material of the upper is rubber/plastics, excluding accessories and reinforcements. The non-slip, durable outer sole is made of rubber or plastics with leather flocking covering 100 percent of the surface area in contact with the ground. The boot has no foxing or foxing-like band. The F.O.B. value is $12.56 per pair.
Article 2- 94004 Ladies Neoprene Boots/Black - White is a woman’s, closed toe/closed heel, above the ankle, below the knee boot. The constituent material of the upper consists of rubber/plastics, excluding any accessories or reinforcements. The outer sole is comprised of rubber/plastic with leather flocking. The boot has no foxing or foxing-like band. The F.O.B. value is $12.56 per pair.
Article 5- 94268 Children’s Insulated Rain Boots/Dino Camo is a child’s, closed toe/closed heel, above the ankle, below the knee boot. The external surface of the upper consists of predominantly rubber/plastics materials. The topline of the boot has sewn-on nylon collar with a drawstring and toggle closure. The outer sole is comprised of rubber/plastic with leather flocking. The boot has no foxing or foxing-like band. The F.O.B. value is $6.10 per pair.
The applicable subheading for Article 1- 94003 Neoprene Boot/Black, Article 2- 94004 Ladies Neoprene Boots/Black – White, and Article 5- 94268 Children’s Insulated Rain Boots/Dino Camo will be 6405.90.9060, HTSUS, which provides for other footwear: other: 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