The tariff classification of footwear from China

N261913 March 3, 2015 CLA-2-64:OT:RR:NC:3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3115 Ms. Julie Bakhshpour Aloha Custom Services 9215 Hall Road Downey, CA 90241 RE: The tariff classification of footwear from China Dear Ms. Bakhshpour: In your letter dated February 18, 2015, you requested a tariff classification ruling on behalf of your client, Omni Cheer. The submitted samples identified as style numbers S1541, “ION” and S1542 “CHASSE STAR II” are women’s, lace-up, and below-the-ankle shoes with outer soles of rubber or plastics. The uppers are 100 percent rubber or plastics. You state that the shoes are to be sold as “cheerleading” shoes and have F.O.B. values of $10.00 per pair. The shoes are lightweight with flexible soles, have padded tongues, foot-beds and collars, and have general athletic appearances. They’re not “protective” and do not have foxing or foxing-like bands. The applicable subheading for the style numbers S1541 “ION” and S1542 “CHASSE STAR II” 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 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