CLA-2-64:OT:RR:NC:N4:447
Mr. Raymond Mapa
Diesel USA, Inc. 220 West 19th Street, 3rd Flr.
New York, NY 10011
RE: The tariff classification of footwear from Vietnam/China
Dear Mr. Mapa: In your letter dated March 23, 2012 you requested a tariff classification ruling for five styles of footwear. The submitted half pair sample identified as style “Amnesia Spark,” is a men’s lace-up “casual” shoe with a molded rubber or plastics outer sole and a predominately leather upper (53%) that covers the ankle.
The applicable subheading for the men’s “casual” shoe, style “Amnesia Spark” will be 6403.91.6075, 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: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% ad valorem.
The submitted half pair sample identified as style “Cuir Desir Giverny,” is a women’s high heel sandal with a rubber or plastics outer sole and a 100% “treated suede” strap upper. In a subsequent communication with our office, you stated that a “waxy” treatment has been applied to the suede material. However, an examination of the upper shows that this treatment does not completely obscure the underlying suede which is both visible and tactile on its surface. Consequently, the upper is considered leather for tariff classification purposes. The sandal features an approximately 4 inch heel, a non-functional conventional buckle closure on the medial side and a 3 inch slide fastener closure on the lateral side.
The applicable subheading for the women’s high heel sandal, style “Cuir Desir Giverny” will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10% ad valorem.
The submitted half pair sample identified as style “Tokyo Kikko,” is a men’s lace-up “casual” shoe with a molded rubber or plastics outer sole and a predominately leather upper (89%) that does not cover the ankle.
The applicable subheading for the men’s “casual” shoe, style “Tokyo Kikko” will be 6403.99.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: not covering the ankle: other: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% ad valorem.
The submitted half pair sample identified as style “Contempo Dack,” is a men’s lace-up “casual” shoe with a molded rubber or plastics outer sole and a predominately cotton textile upper (86%) that covers the ankle. You provided an F.O.B. value of $34.70/pair. The submitted half pair sample identified as style “Goodtime Malory,” is a men’s lace-up “casual” shoe with a molded rubber or plastics outer sole and a cotton textile upper that does not cover the ankle. You provided an F.O.B. value of $24.00/pair.
The applicable subheading for the men’s “casual” shoes, style “Contempo Dack” and “Goodtime Malory” will be 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12.00/pair: for men. The rate of duty will be 9% 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,
Thomas J. Russo
Director
National Commodity Specialist Division