CLA-2-64:OT:RR:NC:N2:247
Ms. Katherine Clover Olds
ACI International (Parent Company), LA Gear
844 Moraga Drive
Los Angeles, CA 90049
RE: The tariff classification of footwear with a lighted tongue from China
Dear Ms. Olds:
In your letter dated May 19, 2022, and June 16, 2022, you requested a tariff classification ruling. You have submitted descriptive literature for two footwear styles and a sample of one of the styles.
Footwear styles identified as Boardwalk and Crosswalk, available in men’s and women’s sizes, are closed-toe/closed-heel, laced-up sneakers that do not cover the ankle. The sneakers have rubber/plastics outer soles. According to exterior surface area measurements provided via email, the constituent material of the uppers is predominantly leather. The sneakers have a LED light at the top of each tongue that can be turned on or off with a button inside the back of the tongue. The lithium-ion batteries that power the lights are charged via dual USB charging ports located under the on/off switches in each tongue. Each pair will be imported with a dual charging cable and instruction booklet in a pouch.
The applicable subheading for men’s Boardwalk and Crosswalk styles will be 6403.99.6040, 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 leather: not sports footwear; footwear with outer soles of rubber or plastics which does not cover the ankle; other than welt footwear; for men, youths and boys: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for the women’s Boardwalk and Crosswalk styles will be 6403.99.9031, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: tennis shoes, basketball shoes, and the like, for women: other. The rate of duty will be 10 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