CLA-2-64:OT:RR:NC:N4:447
Ms. Sandy D. Marsh
Totes Isotoner Corporation
9655 International Blvd.
Cincinnati, OH 45246
RE: The tariff classification of footwear from China
Dear Ms. Marsh: In your electronic ruling request submitted on January 17, 2013 and your follow-up submission received on February 8, 2013, you requested a tariff classification ruling.
The submitted half-pair sample identified as style #A11499, is a women’s “ballet-type” shoe with a rubber or plastics outer sole and polyurethane (PU) coated rubber or plastics upper that does not cover the ankle. There is a two inch wide elasticized textile strap at the instep which covers the foot and represents upper material. You state that this strap accounts for more than ten percent of the external surface area of the upper and provided an F.O.B. value greater than $12/pair. The applicable subheading for the women’s “ballet-type” shoe, style #A11499 will be 6402.99.9061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: not tennis shoes, basketball shoes, gym shoes, training shoes and the like; for women. The rate of duty will be 20 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 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 646-733-3042. Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division