CLA-2-64:OT:RR:NC:N3:447
Mr. Raymond Mapa
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of footwear from China
Dear Mr. Mapa:
In your electronic ruling request submitted on February 19, 2014 you requested a tariff classification ruling.
The photograph of the footwear sample submitted by you identifies a women’s slip-on high heel shoe as style Y00959 “Ekkys,” with a rubber or plastics sole and a three-component material upper that is predominately cotton denim textile material (49%). You state that the shoe’s rubber or plastics weight is 127 grams and that its total weight is 493.7 grams. The rubber or plastics weight is more than ten percent of the shoe’s total weight.
The applicable subheading for the women’s slip-on high heel shoe, style Y00959 “Ekkys” will be 6404.19.3960, 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 textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type that does not have a foxing or a foxing-like band; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5% 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,
Gwenn Klein-Kirschner
Acting Director
National Commodity Specialist Division