CLA-2-64:OT:RR:NC:N4:447
Mr. Raymond Mapa
Diesel USA, Inc. 220 West 19th Street
New York, N.Y. 10011
RE: The tariff classification of footwear from Vietnam
Dear Mr. Mapa: In your electronic ruling submitted on August 7, 2013 you requested a tariff classification ruling. The photographs of the shoe provided by you identified as style Y00871 P0237 “Smatch S,” is a men’s lace-up athletic shoe with a rubber or plastics outer sole and an 80% cow leather upper that does not cover the ankle. The shoe appears to be lightweight with a flexible sole and has the general appearance of an athletic shoe.
The applicable subheading for the men’s athletic shoe, style Y00871 P0237 “Smatch S” will be 6403.99.6040, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like, 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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division