CLA-2-64:OT:RR:NC:N4:447
Ms. Yvonne Long
Hugo Boss USA, Inc.
270 Elan Court
Midway, GA 31320
RE: The tariff classification of footwear from Italy
Dear Ms. Long:
In your letter dated September 22, 2010 you requested a tariff classification ruling.
The submitted sample identified as model “Gommon 50199579,” is a men’s size 9 below-the-ankle “wing tip” dress shoe with an outer sole and upper composed of leather. You state that the outer sole is assembled with “Goodyear Welt” construction and have provided illustrative and descriptive literature in support of this claim.
The applicable subheading for model “Gommon 50199579 will be 6403.59.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: other: other: welt footwear: for men: other. 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/.
As requested, the submitted sample is being returned to you.
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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division