CLA-2-64:OT:RR:NC:N2:247
Ms. Julie Bakhshpour
Aloha Customs Services, Inc.
9215 Hall Road
Downey, CA 90241
RE: The tariff classification of footwear from China
Dear Ms. Bakhshpour:
In your letter dated January 11, 2018, you requested a tariff classification ruling on behalf of Omni Cheer. The submitted samples are being returned to you, as requested.
Style# QL-21702212B (CHASSE ZONE/S1801) is a woman’s closed heel, closed toe, below the ankle, lace-up athletic shoe. It has an upper made from 100 percent polyurethane (PU) rubber or plastics and has a molded, flexible, rubber outer sole. The lightweight shoe has a padded tongue and collar and a general athletic appearance. The shoe does not have a foxing, or a foxing-like, band. You indicate that the shoe will be sold as a cheerleading shoe.
The applicable subheading for Style# QL-21702212B (CHASSE ZONE/S1801) 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 accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective 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.
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 Style# QL-21702159B (CHASSE PLATINUM/S1802). Your request for a classification ruling should include a laboratory report stating the external surface area of the upper material breakdown, expressed in percentages. For example, the surface area of the upper is 65 percent textile (mesh) and 35 percent rubber/plastics. Please note, that the calculation of the upper’s surface area includes the U-shaped rubber or plastics eye stay, the rubber or plastics strips on the lateral and medial sides, and front area of the shoe. 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,
Steven A. Mack
Director
National Commodity Specialist Division