CLA-2-64:OT:RR:NC:SP:247
Ms. Tina Fang
Steve Madden, Ltd.
52-16 Barnett Ave.
Long Island City, NY 11104
RE: The tariff classification of footwear from China
Dear Ms. Fang:
In your letter dated September 25, 2008 you requested a tariff classification ruling.
The submitted samples are two half pairs of women’s mid-calf fashion boots, identified by you as style names “Hopperr” and “Dillan”. Both boot styles have predominately leather uppers, are of the slip-on type, have 1¾- inch heels and are both approximately 12-inches in height. One boot is black in color and has an upper that features leather strap-type belting with ornamental metal rings and studs at ankle levels, while the other boot is brown in color and has a leather upper that includes some decorative textile embroidery stitching. Both boot styles also have rubber/plastic outer soles and are constructed with a welt, which extends around the edge of the tread portion of the sole, and in which the welt and the upper are sewed to a lip on the surface of the insole, and the outsole is sewed or cemented to the welt. We consider both these boots to be “welt footwear” for classification purposes.
The applicable subheading for the women’s boots, identified as style names “Hopperr” and “Dillan”, will be 6403.91.3080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with uppers predominately of leather; which has outer soles of rubber and/or plastics, or composition leather; which is not “sports footwear”; which covers the ankle; and which is of (lipped) welt stitched construction. The rate of duty will be 5% 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