CLA-2-64:OT:RR:NC:N3:447
Mr. Steven Kim
Macy’s
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of footwear from China
Dear Mr. Kim:
In your letter dated April 19, 2014, you requested a tariff classification ruling. Your sample will be returned with your request.
The submitted sample, identified as style name Incpaiva, is a woman’s, closed toe/closed heel, below-the-ankle, lace-up, athletic shoe with an outer sole or rubber or plastics. The external surface area of the upper is predominantly textile with a rubber/plastics trim, edging and heel counter. There is no foxing or foxing like band. You provided an F.O.B. value of over $12 per pair.
The applicable subheading for style name Incpaiva 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 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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division