CLA-2-64:OT:RR:NC:N3:447
Mr. Claudionei Penha
Capezio Ballet Makers
1 Campos Road
Totowa, N.J. 07512
RE: The tariff classification of footwear from Thailand
Dear Mr Penha:
In your letter dated August 18, 2014, and information received by this office on September 5, 2014, and September 9, 2014, you requested a tariff classification ruling.
The submitted photographs and sample identified as “Capezio Jazz 51,” is a below-the-ankle slip-on Jazz dance shoe with an outer sole of leather suede material under the forefoot and an attached rubber or plastics heel. The upper is made up of 98 percent cotton canvas and 2 percent elastic stretch. The submitted component weight breakdown of the shoe shows approximately 70 percent fabric, 16 percent rubber and 14 percent leather. The weight of the rubber/plastics (attached heel) is less than 10 percent. The weight of the textile components the rubber /plastics component is more than fifty percent. You provided an F.O.B. value of $7.93 per pair.
The applicable subheading for the “Capezio Jazz 51” will be 6404.20.6080, Harmonized Tariff Schedule of the United States (HTSUS), HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole is of leather or composition leather; and in which the slipper, by weight, is over 50 percent of textile materials, rubber and/or plastics and over 10 percent by weight of rubber and/or plastics. The rate of duty will be 37.5 percent 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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division