The tariff classification of footwear from Indonesia

N279961 November 2, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3115 Mr. James Doan ASICS American Corporation 80 Technology Drive Irvine, CA 92618 RE: The tariff classification of footwear from Indonesia Dear Mr. Doan: In your letter dated September 28, 2016 you requested a tariff classification ruling. The submitted sample, identified as model number C1A2L or 14B-C1A2L (CUD), is a toddlers closed toe, closed heel, not covering the ankle, athletic style shoe. The upper of the shoe is made from rubber or plastics, and textile. Stitched to the top portion of the heel is a small textile patch with the logo Tiger. The shoe’s upper has textile flocking on a portion of the toe area, and the eyelet stay. You state that the upper is over 90 percent rubber or plastics. The shoe features two straps with hook and loop closures, a rubber or plastics toe protector, rubber or plastics contrasting color stripes on both sides, and a label sewn to the tongue with the words Onitsuka Tiger. The outer sole is made from rubber or plastics. The shoe is not protective nor does it have a foxing or foxing-like band. The applicable subheading for model number C1A2L or 14B-C1A2L (CUD) 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 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