CLA-2-64:OT:RR:NC:N3:447
Ms. Julie Bakhshpour
Aloha Custom Services, Inc.
9215 Hall Road
Downey, CA 90241
RE: The tariff classification of footwear from China
Dear Ms. Bakhshpour:
In your letter dated February 3, 2017, you requested a tariff classification ruling on behalf of your client, Omni Cheer. Your samples will be returned. The submitted samples identified as style # QL-21601460D (CHASSE APEX/S1702) and style # QL-216007381 (CHASSE ACE II/S1701).
Style # QL-21601460D (CHASSE APEX/S1702) is a woman’s, closed toe/closed heel, below-the-ankle, lace-up shoe with an outer sole of rubber/plastics. The external surface are of the upper (ESAU) is 100 percent rubber/plastics that is manufactured to give the appearance of textile. You provided an F.O.B. value over $8.00 but not over $10.50 per pair. The footwear has no foxing or foxing-like band, nor is it “protective.”
Style # QL-216007381 (CHASSE ACE II/S1701) is a woman’s closed toe/closed heel, below-the ankle, lace-up shoe with an outer sole of rubber/plastics. The ESAU provided is 55 percent rubber/plastics and 45 percent polyester. There is no foxing or foxing-like band, nor is the shoe considered “protective.” You provided an F.O.B. value over $8.50 but not over $12 per pair.
The applicable subheading for Style # QL-21601460D (CHASSE APEX/S1702) will be 6402.99.3115, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the style # QL-216007381 (CHASSE ACE II/S1701) will be 6402.99.8005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear of the slip-on type, except footwear having a foxing or a foxing-like band: valued over $6.50 but not over $12.00/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 90 cents/pair + 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,
Steven A. Mack
Director
National Commodity Specialist Division