CLA-2-64:OT:RR:NC:N3:447
Ms. Amanda K. Broitman
GDLSK LLP
399 Park Avenue
25th Floor
New York, NY 10022-4877
RE: The tariff classification of footwear from China
Dear Ms. Broitman:
In your letter dated November 10, 2014, you requested a tariff classification ruling on behalf of your client E.S. Originals, Inc.
The submitted sample identified as style # GL952-0, is a women’s, slip-on, garden boot with uppers made of rubber or plastics. There is a decorative rubber or plastics, non-functional closure consisting of eyestays and laces at the top front of the boot. The majority of the surface area of the outer sole has a composition leather overlay that covers the underlying rubber or plastics outer sole. The overlay comes directly in contact with the ground when the shoe is in use. You have provided a laboratory report confirming that the composition leather consists of 60 percent or more leather, by weight, and is the constituent material of the outer sole.
The applicable subheading for the women’s slip-on shoe, style # GL952-0 will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: in which the upper is neither leather nor textile; 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 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