The tariff classification of footwear from China

N255244 July 17, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Mr. Won Lee Koling Enterprises, LLC 6455 Atlantic Blvd Norcross, GA 30071 RE: The tariff classification of footwear from China Dear Mr. Lee: In your letters dated March 10, 2014 and July 6, 2014 you requested a tariff classification ruling. The submitted sample identified as style “Cool Aqua Star,” is a children’s below the ankle closed toe/closed heel laced up shoe. The upper and outer sole are made of molded rubber or plastics. A predominantly textile padded tongue is sewn to the upper. The upper has vent holes on the vamp and along either side of the shoe. It does not have a foxing or a foxing-like band and is not “protective.” You provided a F.O.B. value of $1.38 per pair. The applicable subheading for the “Cool Aqua Star”, will be 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), 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% 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: other: other. The rate of duty will be 6% 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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division