CLA-2-64:OT:RR:NC:N4:447
Mr. Patrick J. Egan
Fox Rothschild, LLP 2000 Market Street, 20th Floor
Philadelphia, PA 19103-3222
RE: The tariff classification of footwear from Mexico
Dear Mr. Egan: In your letter dated June 7, 2012 you requested a tariff classification ruling on behalf of your client, Mi Piaci USA, LLC., for 4 styles of “athletic” footwear. The illustrative photographs of the shoes provided by you (no physical samples provided) identified as styles “Emperor” and “Hercules” are men’s ankle high lace-up athletic shoes with rubber or plastics outer soles and predominantly “gold-infused” leather uppers. Both of these styles have the general appearance as well as other features, i.e. a foxing or a foxing-like band, characteristic of athletic shoes. Style “Scicilia” is a women’s athletic shoe with the same athletic features as styles “Emperor” and “Hercules.”
The applicable subheading for the men’s athletic shoes, styles “Emperor” and “Hercules” will be 6403.91.6040, 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: other footwear: covering the ankle: other: other: for men, youths and boys: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other. The rate of duty will be 8.5% ad valorem.
The applicable subheading for the women’s athletic shoe, style “Scicilia” 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.
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/.
In reference to style “Milano,” we cannot issue a ruling based upon the information provided. In order for this office to rule on a shoe which has an upper of two or more component materials, please resubmit your request, including a representative sample of this shoe, with a component material breakdown (by percentage) of the upper.
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