CLA-2-64:RR:NC:SP:247
Mr. Fernando Ramos
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020-1196
RE: The tariff classification of footwear from China
Dear Mr. Ramos:
In your letter dated June 13, 2007 you requested a tariff classification ruling.
The submitted sample, identified as style PP 366561 “Leopard Print Cushion Walk Loafer,” is a women’s closed-toe, closed-heel shoe with a predominately leather upper that does not cover the ankle. This slip-on shoe features a leopard print pattern polyester textile material upper vamp plug portion and has a cemented-on rubber/plastic sole. The shoe is valued over $2.50 per pair. Because the shoe’s upper is predominately leather, classification under subheading 6404.19.1560, HTSUS, as you suggest is not correct.
The applicable subheading for the shoe, style PP 366561 “Leopard Print Cushion Walk Loafer,” will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; valued over $2.50 per pair…for women. The rate of duty will be 10% 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/.
We are returning the sample as you requested
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 Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division