CLA-2-64:OT:RR:NC:N2 247
Angelica Valenta
TOMS Shoes LLC
5800 Uplander Way Culver City, CA 90230
RE: The tariff classification of children’s footwear from China
Dear Ms. Valenta:
In your letter dated September 30, 2024, you requested a tariff classification ruling. Samples of a children’s footwear style were submitted for examination in two sizes. The samples will not be returned as per your request.
Style NORA MARY JANE DRESS CASUAL is a closed toe, closed heel, children’s shoe, with a rubber/plastics outer sole. The Mary Jane style shoe has a strap and hook and loop closure on the lateral side. The external surface area of the upper (esau) consists of small rubber/plastics sequins, measuring 1/8th inch, sewn next to each other onto a polyester textile material. The sequins completely obscure the textile underneath and make up the constituent material of the upper. The textile edging is not included in the esau calculations. The shoe does not have a foxing-like band.
The applicable subheading for style NORA MARY JANE DRESS CASUAL will be 6402.99.3177, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other 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: 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division