CLA-2-64:OT:RR:NC:N4:447
Mr. Raymond Mapa
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of footwear from China
Dear Mr. Mapa:
In your electronic ruling request submitted on October 22, 2013 you requested a tariff classification ruling.
The photograph of the footwear sample submitted by you identifies the women’s fashion boot as style Y00904 “Ripple the Boot,” with a leather outer sole and a 100% cotton denim textile material upper that covers the ankle. The upper has decorative rivets (accessories or reinforcements) that adorn the vamp and instep. Attached to the outer sole is a spiked heel. You state that the total weight of the boot is 722.6g, with 62.8g constituting rubber or plastics (less than 10% by weight). We will presume that the boot is valued over $2.50/pair.
The applicable subheading for the women’s fashion boot, style Y00904 “Ripple the Boot” will be 6404.20.4060, 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; in which the shoe, by weight, is less than 10% rubber and/or plastics and is valued over $2.50 per pair; for women. 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division