CLA-2-64:OT:RR:NC:N3:447
Mr. Peter Salvato
Import Commodity Group Ltd.
500 Merrick Road
Lynbrook, NY 11563
RE: The tariff classification of footwear from China
Dear Mr. Salvato:
In your letter dated November 13, 2015, you requested a tariff classification ruling on behalf of your client Tory Burch L.L.C. The sample will be returned at your request.
The submitted sample identified as style # 28253 “Pearl Slide” is a woman’s, open-toe/open heel, below-the-ankle, slip-on shoe with a thick outer sole of rubber or plastics. The external surface area of the upper is leather decorated with seven rows of plastic pearls across the forefoot. The pearls do not completely obscure the leather underneath. You provided an F.O.B. value of over $12 per pair.
The applicable subheading for style # 28253 “Pearl Slide” will be 6403.99.9065, 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: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10 percent 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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division