CLA-2-64:OT:RR:NC:N4:447
Ms. Antoinette McKnight
The American Companies
250 Moonachie Road, 5th Flr.
Moonachie, NJ 07074
RE: The tariff classification of footwear from China
Dear Ms. McKnight:
In your letter dated March 28, 2013 you requested a tariff classification ruling filed on behalf of your client, Amerimark Direct, LLC..
The submitted sample identified as item #051883, is a women’s slip-on “beaded moccasin shoe” with a rubber or plastics outer sole and a predominately pig skin leather upper. You state in your letter that this shoe had been previously reclassified by U.S. Customs and Border Protection (hereinafter “Customs”) as having a predominately rubber or plastics upper (Customs laboratory report provided) resulting in additional duties owed. You have submitted copies of Post Entry Amendments for prior entries, accompanied by cancelled checks made payable to Customs as proof of these additional duty payments. You state there are no other issues pending with Customs regarding the classification of this shoe. You further state that the manufacturer has since changed the materials on the upper to predominately leather (53.4%; laboratory report provided). Excluded from the upper’s surface area measurement is beaded ornamentation and a bow which adorns the vamp. You provided an F.O.B. value over $2.50/pair.
The applicable subheading for the women’s “beaded moccasin shoe,” item #051883 will be 6403.99.9055, 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: footwear having outer soles other than leather; not covering the ankle; other: other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: with pigskin uppers. 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,
Thomas J. Russo
Director
National Commodity Specialist Division