CLA-2-64:OT:RR:NC:N4:447
Ms. Antoinette McKnight
The American Companies
250 Moonachie Road, 5th Flr.
Moonachie, NJ 07074
RE: The tariff classification of footwear from China
Dear Ms. McKnight:
In your letter dated May 28, 2013 you requested a tariff classification ruling filed on behalf of your client, Amerimark Direct, LLC.
The submitted sample identified as item #160507, is a pair of women’s slip-on “beaded moccasin shoes” with rubber or plastics outer soles and predominately pig skin leather uppers (53.4%; laboratory report provided). Excluded from the upper’s surface area measurement are beaded ornamentation and a bow which adorns the vamp. You provided an F.O.B. value over $2.50/pair.
The applicable subheading for the women’s “beaded moccasin shoes,” item #160507 will be 6403.99.9055, 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: footwear having outer soles other than leather; not covering the ankle; other: other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: with pigskin uppers. 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/.
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