CLA-2-64:RR:NC:SP:247
Mr. Scott Harris
Revolution Dancewear
6100 W. Howard Street
Niles, IL 60714
RE: The tariff classification of footwear from China
Dear Mr. Harris:
In your letter dated May 21, 2008 you requested a tariff classification ruling for two styles of women’s shoes. You have submitted samples identified as style 651 and 571. You state that you are also requesting a classification ruling for styles 653 and 656, identical to style 651 but in different colors.
Style 651 is a below-the-ankle, slip-on “dance” shoe an outer sole of rubber/plastics material. The upper is composed of leather and textile material with an external surface area of predominantly leather.
The applicable subheading for style 651, 653 and 656 will be 6403.99.9065, Harmonized Tariff Schedule of the United States, (HTSUS) which provides for footwear with outer soles of rubber or plastics and uppers of leather: other: other: for other persons: valued over $2.50/pair. The rate of duty will be 10 percent ad valorem.
Style 571 is a below-the-ankle, slip-on tap-dancing shoe with an upper composed of leather and textile materials with an external surface area of predominantly leather. The shoe has an outer sole of rubber/plastics with an indention at the toe to accommodate an attached metal tap-dancing plate that completes the sole. The heel of the shoe also features a metal tap-dancing plate. The constituent material of the outer sole (excluding the attached heel) having the greatest external surface area in contact with the ground, when in use, is metal.
The applicable subheading for style 571 will be 6405.10.0060, HTSUS, which provides for other footwear: with uppers of leather, for women. The rate of duty will be 10 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