The tariff classification of footwear from Portugal

N247205 November 25, 2013 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6403.91.6075 Raymond Mapa Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of footwear from Portugal Dear Mr. Mapa: In your letter dated October 22, 2013, you requested a tariff classification ruling. The sample of Style G00940 PR086 T6075 – “Unlaw” Lawless mid ankle boot submitted with your request was examined and is being returned. The Unlaw is a man’s “chukka-” or “desert boot-” styled shoe with a suede leather upper and a lace-up closure that covers the ankle. The upper is cemented to the leather midsole which, in turn, is cemented to the rubber out sole. A leather welt encompassing the perimeter is stapled to the leather midsole. As the upper is not sewn to the welt nor sewn to an insole lip, this shoe does not conform to the requirements of Additional U.S. Note 1 (a) to chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS), and is not considered “welt footwear.” The applicable subheading for the Style G00940 PR086 T6075 – “Unlaw” Lawless mid ankle boot will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, for men, youths and boys. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division