CLA-2-64:OT:RR:NC:N4:447
Ms. Lisa Horne
LHorne Design
566 Milton Road
Litchfield, CT 06759
RE: The tariff classification of parts of footwear from France
Dear Ms. Horne:
In your letter dated February 11, 2013 and your follow-up submission on March 4, 2013, you requested a tariff classification ruling.
The submitted sample described by you as an espadrille sole (no style name/number provided) is a one half inch thick jute sole with an approximately one eighth inch thick rubber or plastics outer sole attached to it. There are two openings in the rubber or plastics outer sole which allow the jute material to show through. This office has determined that it’s the jute textile material which gives the outer sole its essential character.
The applicable subheading for the espadrille sole will be 6406.90.1580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear, removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: not uppers and parts thereof; not outer soles and heels of rubber or plastics; other: of other materials: of textile materials: other: other. The rate of duty will be 14.9% 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,
Thomas J. Russo
Director
National Commodity Specialist Division