CLA-2-64:OT:RR:NC:N3:447
Ms. Carrie Leer
Weyco Group
P.O. Box 1188
Milwaukee, WI 53201
RE: The tariff classification of footwear from India
Dear Ms. Leer:
In your letter dated October 9, 2015 you requested a tariff classification ruling.
The submitted sample, identified as Style 00605 color 641 (burgundy and white), is a man’s closed toe, closed heel, below-the-ankle “wing-tip lace-up” dress shoe. You provided the material breakdown of the external surface area of the upper as 60 percent man-made patent polyurethane (PU) and 40 percent PU foil coated cow leather. The outer sole is made from synthetic resin (rubber) with a “Fairstitch Welt” construction. The shoe does not have a foxing or foxing-like band. It is valued at over $12/pair.
We disagree with your proposed classification of the shoe under subheading 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part as footwear having uppers of which over 90% of the external surface area (including accessories and reinforcements) is rubber or plastics. Although the cow leather is coated with PU, for classification purposes it still remains as “leather” material. Based on the provided breakdown of the upper, the shoe is considered to be less than 90% rubber or plastics.
The applicable subheading for Style 00605 color 641 (burgundy and white) will be 6402.99.9035, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics, other footwear: other: other: other: other: valued over $12/pair…other: for men. The rate of duty will be 20 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/.
You inquire as to what the content label should reference. Separate Federal Trade Commission (FTC) marking requirements exist regarding country of origin, fiber content, and other information that must appear on many items. You should contact the FTC, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.
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