CLA-2-64:OT:RR:NC:N2:247
Ms. Robyn Johnson
Elan Polo International
2005 Walton Road
Saint Louis, MO 63114
RE: The tariff classification of footwear from China
Dear Ms. Johnson:
In your letter dated July 26, 2018, you requested a tariff classification ruling.
The submitted half pair sample, identified as style HC6328I, is a children’s closed toe/open heel casual shoe, with an outer sole of rubber/plastics. You have also submitted a half-pair sample upper for examination. The external surface area of the upper is over 90 percent rubber/plastics. The shoe features an affixed gored lace and nylon strip on the tongue. It has a strap with a hook and loop closure around the ankle, and on top of the forefoot. There is no foxing or foxing like band. You have provided an F.O.B. value approximately between $3.50 and $6.50 per pair.
The applicable subheading for style HC6328I, will be 6402.99.3171, 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: other: other. 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.
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