CLA-2-64:OT:RR:NC:4:447
Ms. Donna Bade
Sandler, Travis & Rosenberg, P.A.
225 W. Washington St.
Suite 1550
Chicago, IL 60606
RE: The tariff classification of a footwear part from China.
Dear Ms. Bade:
In your letter dated June 15, 2010, you requested a tariff classification ruling on behalf of Red Wing Shoe Company, Inc.
A sample of a boot upper, style #43858, was submitted with your request. The upper consists of predominately man-made fiber textile materials with a sewn in “stroble sock” liner. There are four holes, each approximately 1 1/8-inch in diameter cut out of its rigid textile underfoot. Two of these holes are partially covered by adhesive tape. This upper will not be considered a “formed upper” because it has received only limited shaping resulting from plastic stiffener inserts and is unlasted, i.e. no part of it has been bent (lasted) inward to the horizontal.
The applicable subheading for the footwear upper, style #43858 will be 6406.10.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles)...uppers and parts thereof, other than stiffeners…other than formed uppers…other… other…other. The rate of duty will be 4.5 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 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,
Robert B. Swierupski
Director
National Commodity Specialist Division