CLA-2-64:OT:RR:NC:N3:447
Mr. Peter A. Quinter
Gray Robinson Attorneys at Law
333 S.E. 2nd Avenue, suite 3200
Miami, FL 33131
RE: The tariff classification of footwear from China
Dear Mr. Quinter:
In your letters dated November 8, 2016, and December 13, 2016, you requested a tariff classification ruling on behalf of your client Hot Chocolate Design International. The submitted samples are identified as style names/numbers Aristocrat Lolita ZPTARI, Carousel ZCHCA, Emma ZDTEMM, Bon Voyage ZCHBV, Best Friends ZMCBF, Panda ZMCPAN and Spider Web ZDTSPI. Your samples will be returned.
Style name/number Aristocrat Lolita ZPTARI, is a woman’s closed toe/closed heel, below-the-ankle, platform shoe with an outer sole of rubber/plastics The external surface area of the upper (ESAU) is predominantly textile. The shoe features a textile strap across the forefoot and a buckle closure on the lateral side. A rubber/plastic heel counter is threaded with a decorative ribbon bow. You provided an F.O.B. value of $13.90 per pair.
Style names/numbers Carousel ZCHCA and Bon Voyage ZCHBV are women’s closed toe/closed heel, below-the-ankle, flat shoes with outer soles of rubber/plastics. The material occupying the external surface area of the uppers (ESAU) for these styles is textile. The shoes feature textile straps across the forefoot and buckle closures on the lateral sides. You provided F.O.B. values of $11.00 per pair.
Style names/numbers Emma ZDTEMM and Spider Web ZDTSPI are women’s closed toe/closed heel, below-the-ankle, high heel shoes with outer soles of rubber/plastics. The shoes feature textile straps across the forefoot and buckle closures on the lateral sides. Additionally, both styles have rubber/plastics decorative straps positioned vertically on the vamp of the shoes. The ESAU for these styles is predominantly textile material. You provided F.O.B. values of $16.50 per pair.
Style names/numbers Best Friends ZMCBF and Panda ZMCPAN are children’s closed toe/closed heel, below the ankle flat shoes with outer soles of rubber/plastics. The ESAU for both styles is textile material. The shoes feature textile straps across the forefoot and buckle closures on the lateral sides. You provided F.O.B. values of $10.50 per pair.
The applicable subheading for the women’s style names/numbers Carousel ZCHCA, and Bon Voyage ZCHBV will be 6404.19.8960, 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: footwear with outer soles of rubber or plastics: other: other: valued over $6.50 but not over $12/pair: other: for women. The rate of duty will be 90 cents/pair + 20 percent ad valorem.
The applicable subheading for the children’s style names/numbers Best Friends ZMCBF and Panda ZMCPAN will be 6404.19.8990, 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: other: other: valued over $6.50 but not over $12/pair: other: other. The rate of duty will be 90 cents/pair + 20 percent ad valorem.
The applicable subheading for the women’s style names/numbers Emma ZDTEMM, Spider Web ZDTSPI, and Aristocrat Lolita ZPTARI will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer sloes of rubber or plastics: other: other: valued over $12/pair: for women. The rate of duty will be 9 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,
Steven A. Mack
Director
National Commodity Specialist Division