CLA-2-64:OT:RR:NC:N4:447
Mr. Enrique Ruiz
Ruiz Del Valle, LLC
3843 Alcantara Ave.
Doral, FL 33178
RE: The tariff classification of footwear from China
Dear Mr. Ruiz:
In your electronic ruling request submitted on August 19, 2010 you requested a tariff classification ruling.
The illustrative sample identified by you in descriptive literature as a unisex “espadrille,” is a closed toe/closed heel slip-on shoe with an upper composed of cotton canvas textile material. The espadrille features a woven jute fiber rope material mid-sole to which the upper is stitched. The espadrille’s outer sole is comprised of four woven jute fiber rope material panels framed within and surrounded by rubber/plastic material borders. It is our opinion that the woven jute fiber rope material is the constituent material of the outer sole with the greatest surface area in contact with the ground.
The applicable subheading for the unisex “espadrille” slip-on shoe will be 6405.20.3060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women. The rate of duty will be 7.5 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 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