CLA-2-64:RR:NC:SP:247
Mr. Scott Harris
Revolution Dancewear
6100 W Howard St.
Niles, IL 60714
RE: The tariff classification of footwear from China
Dear Mr. Harris:
In your letter dated May 22, 2008 you requested a tariff classification ruling.
The submitted sample is identified as a women’s “jazz” dance shoe, style #321 (black). The shoe has a closed toe, closed heel leather material upper that does not cover the ankle and that includes a side strap buckle closure. The shoe also has a leather outsole and a rubber/plastic heel. You state in your letter that the identically constructed women’s jazz shoe is also available in two different colors, identify as style #324 (pink) and style #326 (dark tan).
The applicable subheading for the women’s shoe, identified as style #’s 321(black), 324(pink) and 326(dark tan), will be 6403.59.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with uppers predominately of leather; which has an outer sole of leather; which does not cover the ankle; other; for other persons…for women. The rate of duty will be 10% 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/.
We are returning the sample as you requested.
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