CLA-2-64:RR:NC:N4:447
Ms. Rebecca Montgomery
New Balance Athletic Shoe, Inc. Distribution Center
10 International Way
Lawrence, MA 01843-1064
RE: The tariff classification of footwear from China
Dear Ms. Montgomery: In your letter dated May 20, 2011 you requested a tariff classification ruling. The submitted half-pair sample identified as style ML574NSG, is a men’s low cut lace-up “running shoe” with a rubber/plastic outer sole. You state that the predominately leather upper is a bovine split leather (the hang tag refers to this material as “ 1.40mm Velvet Nubuck Leather”) that is laminated with a thin polyurethane sheeting which is covered with a micro fabric powder. Neither of these coverings is thicker than the leather itself nor does the polyurethane sheeting change the external surface appearance from leather to plastic.
The applicable subheading for style ML574NSG will be 6403.99.6040, 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: not sports footwear; footwear with outer soles of rubber/plastic which does not cover the ankle; other than welt footwear; for men, youths and boys: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other. The rate of duty will be 8.5% 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