Mr. Jeff Thayer
Triple T Trading, Ltd.
6026 31st Avenue, NE
Marysville, WA 98271
RE: The tariff classification of footwear from China
Dear Mr. Thayer:
In your letter dated February 25, 2014 you requested a tariff classification ruling.
The submitted half-pair sample identified as style 813944M, is a men’s slip-on shoe with a textile material upper that does not cover the ankle and a molded rubber or plastics sole that overlaps the upper by the requisite ¼ of an inch to form a foxing-like band. The rubber or plastics outer sole has a thin layer of textile material applied to it that does not appear to have the strength or durability of a textile outer sole. The upper has an elastic gore on either side of the instep which facilitates the insertion of the foot into the shoe. You provided an F.O.B. value over $3.00 but not over $6.50/pair and suggest classification under subheading 6404.19.6115, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear that does not have a foxing or a foxing-like band. We agree with this suggested classification to the 6th digit only.
The applicable subheading for the men’s slip-on shoe identified as style 813944M will be 6404.19.7730, 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: footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear having a foxing or a foxing-like band; valued over $3 but not over $6.50/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: other. The rate of duty will be 12.5% 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 http://www.usitc.gov/tata/hts/.
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: firstname.lastname@example.org.
Gwenn Klein Kirschner
National Commodity Specialist Division