CLA-2-64:OT:RR:NC:N3:447
Mr. Peter Salvato
Import Commodity Group
500 Merrick Road
Lynbrook, NY 11563
RE: The tariff classification of footwear from Brazil
Dear Mr. Salvato:
In your letter dated April 18, 2017 you requested a tariff classification ruling on behalf of Tory Burch LLC. The submitted sample will be returned to you, as requested.
Carlotta Slide Style 39626, is a woman’s closed-toe, open-heel, slide-type shoe. The upper is made from textile material adorned with a gold thread floral brocade design identified as “Nayan.” The shoe has a round apron toe, leather insole, and an approximately ¾ -inch attached heel that is covered with the same material as the upper. It has a rubber or plastics outer sole that, with the exception of the heel, is covered with leather. You provided a component breakdown that indicates the total weight of the shoe is 181.00 grams. The rubber/plastics components constitute 29.8 perent. The leather makes up 30.3 percent. The cardboard and other components, 27.6 percent, and the textile components constitute 11.6 percent of the total. Although the rubber/plastics acceount for more than 10 percent of the total weight, the rubber/plastics added to the textile components equal less than 50 percent of the total weight of the shoe. Via email you provided the correct item number and the value of the slip-on shoe as over $2.50/pair.
The applicable subheading for Style 39626 Carlotta Slide 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: footwear that is not over 50 percent by weight of textile materials and rubber or plastics; valued over $2.50/pair: for women. The rate of duty 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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division