CLA-2-64:OT:RR:NC:N4:447
Mr. Eric W. Hansel
CH Powell Company
478 Wando Park Blvd.
Mt. Pleasant, SC 29464
RE: The tariff classification of footwear from China
Dear Mr. Hansel:
In your electronic ruling request submitted on September 6, 2012 you requested a tariff classification ruling on behalf of your client, Tune Footwear, LLC for four men’s “loafer” shoes.
The illustrations of the four samples which you identify as styles “Penny,” “Ornament,” “Tassel” and “Boat” are men’s low-cut shoes with rubber or plastics outer soles and 100% leather uppers. Style “Ornament” has a decorative metal “band” at the instep which is an “accessory or reinforcement” and is excluded from the external surface area measurement of the upper.
The applicable subheading for the men’s low-cut loafers, styles “Penny,” “Ornament,” “Tassel” and “Boat” will be 6403.99.6075, 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 leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% 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,
Thomas J. Russo
Director
National Commodity Specialist Division