CLA-2-64:RR:SP:247
Ms. Sara K. Bowersox
Dr. Martens AirWalk USA, LLC
10 Northwest 10th Avenue
Portland, OR 97209
RE: The tariff classification of footwear
Dear Ms. Bowersox:
In your letter dated June 18, 2007, you requested a tariff classification ruling for a sandal identified as style R12468255 .
The submitted sample is a men’s size 9, “unisex” sandal with an outer sole of rubber/plastics and an upper of leather and textile material. The leather material predominates and is the constituent material of the upper having the greatest external surface area (ESAU).
The applicable subheading for style R12468255 in sizes up to and including American men’s size 8, will be 6403.99.9065, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: other: valued over $2.50/pair, for women, other. The general rate of duty will be 10 percent ad valorem.
The applicable subheading for style R12468255 in sizes larger than American men’s size 8 will be 6403.99.6090, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: other: for men, youths and boys, other. The general rate of duty will be 8.5 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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division