The tariff classification of footwear from Thailand

N259441 December 22, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3630, 6404.19.3660, 6404.19.3690 Mr. Claudionei Penha Capezio Ballet Makers 65 W 55th Street, 6C New York, NY 10019 RE: The tariff classification of footwear from Thailand Dear Mr. Penha: In your letters dated October 21, 2014, and November 6, 2014, you requested a tariff classification ruling. The submitted sample identified as style # CG05 “Capezio Jazz,” is a below-the-ankle, slip-on dance shoe. The upper is made up of approximately 98 percent cotton canvas and approximately 2 percent elastic that allows it to stretch. The outer sole consists of a thin piece of rubber or plastics under the forefoot to which a thin layer of natural fiber material is attached. The shoe also has a ¼ inch separately attached rubber or plastics heel. Natural fiber also covers the external surface area of the heel that comes in contact the ground. The shoe’s rubber or plastics components account for more than ten percent of the shoe’s total weight. Style # CG05 “Capezio Jazz” will be available for sale in adult and children’s sizes. You provided an F.O.B. value of $7.50 per pair. The applicable subheading for the style # CG05 “Capezio Jazz” imported in men’s sizes will be 6404.19.3630, 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 textile materials: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; footwear having uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter; other; for men. The rate of duty will be 7.5 percent ad valorem. The applicable subheading for the style # CG05 “Capezio Jazz” in women’s sizes will be 6404.19.3660, 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 textile materials: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; footwear having uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter; other; for women. The rate of duty will be 7.5 percent ad valorem. The applicable subheading for the style # CG05 “Capezio Jazz” in children’s sizes will be 6404.19.3690, 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 textile materials: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; footwear having uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter; other; other. The rate of duty will be 7.5 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 http://www.usitc.gov/tata/hts/. 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, Gwenn Klein Kirschner Director National Commodity Specialist Division