CLA-2-64:OT:RR:NC:N4:447
Mr. Thomas A. Claypool
Native Shoes
1065 Palmerston Avenue
West Vancouver, BC Canada V7S 2J4
RE: The tariff classification of footwear from China
Dear Mr. Claypool: In your letter dated September 2, 2011 you requested a tariff classification ruling. The submitted half pair sample identified as style GLM06C-L “The Kids Fitzsimmons,” is an ankle high “unisex” boot-type shoe with a molded rubber or plastics outer sole. You state that the upper is made of leather, however a visual examination shows the upper to be “flocked” leather which is applied to and (with the exception of a plastic heel counter), completely covers a rubber or plastics base. We would consider this “flocked” leather upper to have an external surface of composition leather. The shoe has a drawstring closure which secures the shoe to the wearer’s foot and a non-removable textile lining which is stitched to the insole.
The applicable subheading for style GLM06C-L “The Kids Fitzsimmons” will be 6405.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of leather or composition leather: other. 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/.
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