CLA-2-64:OT:RR:NC:N3:447
Ms. Erika Lyn Bremer
Weyco Group Inc.
333 W Estabrook Blvd.
Glendale, WI 53212
RE: The tariff classification of footwear from India
Dear Ms. Bremer:
In your electronic letter dated October 6, 2016, you requested a tariff classification ruling.
The electronic sample submission identified sytle numbers/names 25119 (Venice) and 25118 (Viva), as men’s, Stacy Adams brand, slip-on, dress shoes, with outer soles of predominently leather. The submitted component breakdown shows the external surface area of the uppers (ESAU) predominantly textile material on both styles (25119 (Venice) is Jaquard textile (100% polyester); 25118 (Viva) is Velour (50% polyester/50% nylon). In addition, it shows the weight of the rubber/plasics components as approximately 26.67 percent of the total weight, the textile components weight as approximately 16.33 percent, and other materials (steel, leather, and wood) as approximately 57%. You provided an F.O.B. value of $15.00 per pair for both styles.
The applicable subheading for sytle numbers/names 25119 (Venice) and 25118 (Viva) will be 6404.20.4030, 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 leather or composition leather; not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics; valued over $2.50/pair. The duty rate will be 10 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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division