CLA-2-64:OT:RR:NC:N3:447
Ms. Amanda K. Broitman
GDLSK
399 Park Avenue
25th Floor
New York, NY 10022-4877
RE: The tariff classification of footwear from France
Dear Ms. Broitman:
In your letter dated May 3, 2016 you requested a tariff classification ruling on behalf of Dooney & Bourke, Inc. The submitted sample is being returned to you, as requested.
The submitted sample, identified as Paraboot®, is a woman’s closed toe, closed heel, lace-up shoe that does not cover the ankle. The upper is made from calf leather and has a rubber/plastics outer sole. We agree the shoe is of “welt” construction as defined by Additional U.S. Note 1(a) of Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS). The shoe is not protective nor does it have a toe cap.
The applicable subheading for Paraboot® shoe will be 6403.99.4080, (HTSUS), which provides for footwear with outer soles of rubber or plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: welt footwear: other: for women. The rate of duty will be 5 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division