The tariff classification of footwear from Spain

N239878 April 18, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065, 6404.19.2560, 6405.20.3060 Mr. Juan J. Rodriguez 92 SW 3rd Street, Mint-Apt. 3608 Miami, FL 33130 RE: The tariff classification of footwear from Spain Dear Mr. Rodriguez: In your letter dated March 14, 2013 you requested a tariff classification ruling for three women’s espadrilles. The photograph of the shoe provided by you identified as style Vigo/02, is a women’s slip-on espadrille shoe with a suede leather upper that does not cover the ankle. The sole of the shoe is natural jute with a rubber or plastics outer sole which completely covers its bottom. In a subsequent communication with our office, you provided an F.O.B. value over $2.50/pair. The applicable subheading for the women’s slip-on espadrille shoe, style Vigo/02 will be 6403.99.9065, 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: not covering the ankle; other: other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10% ad valorem. The submitted sample identified as style Caro/01, is a women’s slip-on espadrille shoe with a cotton canvas textile upper that does not cover the ankle. The sole of the shoe is natural jute with a rubber or plastics outer sole which completely covers its bottom. In a subsequent communication with our office, you provided a total “weight” percentage of the shoe with rubber or plastics weighing 8.70 percent. The applicable subheading for the women’s slip-on espadrille shoe, style Caro/01 will be 6404.19.2560, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: which is not “sports” or “athletic” footwear; footwear of the slip-on type; footwear that is less than 10 percent by weight of rubber or plastics; with uppers of vegetable fibers: other: for women. The rate of duty will be 7.5% ad valorem. The submitted sample identified as style Raya/01, is a women’s slip-on espadrille shoe with a cotton canvas textile upper that does not cover the ankle. The sole of the shoe is natural jute with a rubber or plastics outer sole that does not completely covers its bottom. There are four cut-outs in the outer sole which expose the jute sole to the ground. The jute is the constituent material having the greatest surface area in contact with the ground. The applicable subheading for the women’s slip-on espadrille shoe, style Raya/01 will be 6405.20.3060, HTSUS, which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women. The rate of duty will be 7.5% 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