The tariff classification of footwear from China

N289089 August 31, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6403.99.6090; 6403.99.9071 Mr. Robert Grubba Broadway Limited Imports, LLC 9 East Tower Circle Ormond Beach, FL 32210 RE: The tariff classification of footwear from China Dear Mr. Grubba: In your electronic letter dated August 10, 2017, you requested a tariff classification ruling. Photographs of children’s footwear were submitted as part of a laboratory report. Style “Choo Choo Shoe” are children’s, closed toe/closed heel, below-the-ankle shoes. These electronic, battery operated, novelty shoes are designed to resemble a train. Each contains a speaker and a circuit board enabling a sound to be emitted when wearer activated. Each shoe is secured to the foot with sewn-in elastic over a tongue, covered by upper material having hook and loop closures on either side of the vamp. The external surface area of the uppers is predominantly leather. The outer soles consist of rubber or plastics. In email correspondence you state you will be importing the Choo Choo Shoes in both boys and girls sizes, and the value is over $2.50 per pair. The applicable subheading for the footwear identified as style “Choo Choo Shoe” for boys will be 6403.99.6090, 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: other footwear: other: other: other: other: for men, youths and boys: other: other: other. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for the “Choo Choo Shoe” for girls will be 6403.99.9071, 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: 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 above, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division