CLA-2-64:OT:RR:NC:N2:247
Mr. Steven Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of parts of footwear from China
Dear Mr. Kim:
In your letter dated November 18, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and one sample. The sample will be returned at your request.
The submitted sample of footwear style is identified as WP-PHILO. The woman’s closed toe/closed heel sneaker does not cover the ankle and has a foxing like band. The external surface area of the upper is predominantly made up of small glass stones that are closely set in a gel and completely obscures the underlying material. The rubber/plastic eye stays and toe bumper have the appearance of suede. The rubber and plastics outer soles have leather material adhered to over 50 percent of the external surface area in contact with the ground. The substantial leather flocking is visible, tactile, and completely obscures the material underneath. The F.O.B. value is 14.95 per pair.
The applicable subheading for footwear style WP-PHILO, will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other. The rate of duty will be 12.5 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