CLA-2-64:OT:RR:NC:N4:447
Mr. Thomas A. Claypool
Native Shoes
1065 Palmerston Avenue
West Vancouver, BC Canada V7S 2J4
RE: The tariff classification of footwear from China/Vietnam
Dear Mr. Claypool:
In your letter dated January 10, 2012 you requested a tariff classification ruling. The submitted half pair sample identified as manufacturer ID #GLM03L “Leather Corrado,” is a “unisex” slip-on casual shoe with a one-piece molded rubber or plastics outer sole and upper which does not cover the ankle. The upper is completely covered with “flocked leather” which is both visible and tactile on its surface and is considered composition leather for tariff purposes.
The applicable subheading for manufacturer ID #GLM03L, “Leather Corrado” will be 6405.10.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of leather or composition leather. 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