CLA-2-64:OT:RR:NC:N4:447
Mr. Raymond Mapa
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of footwear from Vietnam
Dear Mr. Mapa:
In your electronic ruling request submitted on August 14, 2013 you requested a tariff classification ruling.
The photograph of the footwear sample submitted by you is identified as a girl’s ballerina flat shoe, style Y00865 P0219 “Pointy Girls Floryanne,” with a rubber or plastics sole and a predominately cotton textile material upper. The shoe has a decorative non-functional buckle closure at the vamp, does not have a foxing or a foxing-like band and is not protective. You state that the shoe’s total weight is 238 grams, 140 grams of which is rubber or plastics. The rubber or plastics accounts for more than ten percent of the shoe’s total weight.
The applicable subheading for the girl’s ballerina flat shoe, style Y00865 P0219 “Pointy Girls Floryanne,” will be 6404.19.3980, 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 textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: other. The rate of duty will be 37.5% 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/.
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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division