CLA-2-64:OT:RR:NC:N3:447
Mr. Mark Rave
Ariat Int’l Inc.
3242 Whipple Road
Union City, CA 94587
RE: The tariff classification of footwear from China
Dear Mr. Rave:
In your letter dated February 4, 2016, you requested a tariff classification ruling. The submitted sample is being returned to you, as requested.
The instant sample, identified as Ariat Women’s Fuse, is a woman’s closed toe, closed heel, athletic shoe that does not cover the ankle. The upper is predominately made from man-made fiber textile material with a rubber or plastics heel counter and toe. The heel counter shows the company name “Ariat” and logo. It features a lace-up closure, a woven textile material heel pull tab, tongue pull tab, printed with the company name Ariat, and an inner heel counter. The outer sole is stated to be made from rubber. Although the shoe does not have a foxing or a foxing-like band it has the construction and design elements of athletic footwear. It is lightweight, has a flexible traction sole, a padded insole and tongue, foot support, and the general appearance of athletic footwear. Via phone you provided a value for the shoe of over $12/pair.
The applicable subheading for the Ariat Women’s Fuse will be 6404.11.9050, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. 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 [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division