Ms. Daniela Caliari
Geodis Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of footwear from China
Dear Ms. Caliari:
In your letter January 25, 2018, you requested a tariff classification ruling on behalf of Primark US Corp. Your sample will be returned.
The submitted half-pair sample, identified as style # 04070, is a woman’s, lace-up, closed toe/closed heel, below-the-ankle, athletic-style shoe. The external surface area of the upper is occupied by non-vegetable textile material and rubber or plastics. It has a padded tongue, cushioned foot bed, a foxing-like band, and toe bumpers. It has a 100 percent rubber/plastics traction outer sole. You provided an F.O.B. value of $4.05 per pair.
You suggest a classification of 6404.11.6960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with uppers of majority textile material, outer soles of rubber or plastics, and without a foxing, or foxing-like band. The sample was cross cut and found to have a foxing-like band. It will be classified more appropriately elsewhere.
The applicable subheading for style # 04070 will be 6404.11.7960, 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 $3 but not over $6.50/pair: having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive; footwear having a foxing or a foxing-like band and soles which overlap the upper other than at the toe or heel; other: for women. The rate of duty will be 90 cents/pr. + 37.5 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@example.com.
Steven A. Mack
National Commodity Specialist Division