CLA-2-64:OT:RR:NC:N3:447
Ms. Esme Smith
People Footwear
1756 West 15th Ave.
Vancouver, BC
V6J 2K8, Canada
RE: The tariff classification of footwear from China
Dear Ms. Smith:
In your letter dated March 21, 2016 you requested a tariff classification ruling.
The submitted samples are referred to as THE STANLEY (NC-02) and THE PHILLIPS (NC-01). Both samples were previously ruled on in N243755, dated August 2, 2013. You state in your letter that all of the facts remain the same with the exception of the F.O.B. price.
THE PHILIPS (NC-01) is a unisex lace-up, closed-toe, closed-heel, below-the-ankle athletic shoe. The upper is made from textile material with rubber or plastics. Your original request stated that the upper is predominately (52.3 percent) polyester mesh. The upper features a rubber or plastics toe bumper, eye stay, topline, and toe cap. It has a molded rubber or plastics outer sole which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. There is a label on the foxing-like band in a contrasting color with the company name “People.” The F.O.B. price is stated as $13.96/pair.
The applicable subheading for THE PHILIPS (NC-01) will be 6404.11.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 https://hts.usitc.gov/current.
Your inquiry does not provide enough information for us to give a classification ruling on THE STANLEY (NC-02). In order for this office to classify a shoe which has an upper of different materials, we need to determine which material predominates as the constituent material having the greatest external surface area. Please provide the external surface area measurements, by percentage, for all component materials comprising the upper of the submitted sample, excluding any accessories or reinforcements (as per Note 4(a) to Chapter 64, HTSUS). Specifically, what is the surface area occupied by the rubber/plastics and textile material? When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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