CLA-2-64:OT:RR:NC:N4:447
Mr. Gregg R. Smith
Weyco Group, Inc.
333 W Estabrook Blvd.
Glendale, WI 53212
RE: The tariff classification of footwear from China
Dear Mr. Smith:
In your electronic ruling request submitted on April 28, 2010 you requested a tariff classification ruling for three styles of men’s casual dress shoes.
The illustrative sample identified as style name “Legend,” is an above-the-ankle men’s casual dress boot with an outer sole of rubber/plastics. The descriptive literature provided by you states that the upper is composed of both polyurethane (rubber/plastics) and fabric denim (textile), with the polyurethane predominating as the constituent material having the greatest external surface area by 56%. The boot does not have a foxing or foxing-like band, is not protective and has an F.O.B. value of $8.35/pair.
The applicable subheading for style name “Legend,” men’s casual dress boot will be 6402.91.8021, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: valued over $6.50 but not over $12/pair: other: for men: other. The rate of duty will be 90 cents/pair + 20% ad valorem.
The illustrative sample identified as style name “Lyric,” is a below-the-ankle slip-on casual dress shoe with an outer sole composed of rubber/plastics. The descriptive literature provided by you states that the upper is composed of both polyurethane (rubber/plastics) and fabric denim (textile), with the polyurethane predominating as the constituent material having the greatest external surface area by 56%. The F.O.B. value is $7.35/pair.
The applicable subheading for style name “Lyric,” men’s casual dress shoe will be 6402.99.4040, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: other: for men. The rate of duty will be 37.5% ad valorem.
The illustrative sample identified as style name “Latitude,” is a below-the-ankle lace-up casual dress shoe with an outer sole composed of rubber/plastics. The descriptive literature provided by you states that the upper is composed of both polyurethane (rubber/plastics) and fabric denim (textile), with the polyurethane predominating as the constituent material having the greatest external surface area by 56%. The F.O.B. value is $7.35/pair.
The applicable subheading for style name “Latitude,” men’s casual dress shoe will be 6402.99.8031, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: valued over $6.50 but not over $12/pair: other: for men. The rate of duty will be 90 cents/pair + 20% 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 (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division