The tariff classification of footwear from India

N208475 April 4, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.59.3040 Mr. Kevin Bruning Clarks Companies, N.A. 156 Oak Street Newton Upper Falls, MA 02464 RE: The tariff classification of footwear from India Dear Mr. Bruning: In your letter dated February 29, 2012 you requested a tariff classification ruling. The submitted half pair sample identified as style #27466, is a men’s size 9 lace-up dress shoe with a leather outer sole and a leather upper that does not cover the ankle. You state in your letter that the shoe is of welt construction and the words “Goodyear Welted Footwear” are embossed into the outer sole. We agree with your assertion and conclude that the shoe is of welt construction for tariff purposes. The applicable subheading for the men’s dress shoe, style #27466 will be 6403.59.3040 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 with outer soles of leather: other: other: welt footwear: for men: other. The rate of duty will be 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/. As requested, the submitted sample is being returned to you. 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