CLA-2-64:OT:RR:NC:N4:447
Ms. Rebecca Montgomery
New Balance Athletic Shoe, Inc.
10 International Way
Lawrence, MA 01843
RE: The tariff classification of footwear from Vietnam
Dear Ms. Montgomery:
In your letter dated June 2, 2009 you requested a tariff classification ruling for a boy’s athletic style shoe identified as Style KX489GBP.
The submitted sample is marked inside the tongue with a glued-on label indicating KV483RSP. The label in addition to indicating the country of origin also indicates US Boys Size 13 ½. The shoe is a lace-up, below the ankle athletic shoe with an outer sole of rubber/plastics and an upper composed of leather, textile materials and rubber/plastics. You state that the material (of the upper) that predominates is leather. This information may be verified upon importation.
The applicable subheading for the footwear identified as Style KX489GBP will be 6403.99.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of predominantly leather: other: Other: for men, youths and boys, tennis shoes, basketball shoes, gym shoes, training shoes and the like: other. The 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