The tariff classification of footwear from China.

NY L87449 September 12, 2005 CLA-2:64:RR:NC::247 L87449 CATEGORY: Classification TARIFF NO.: 6404.19.60 Ms. Sherry Sampson Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of footwear from China. Dear Ms. Sampson: In your letter dated August 24, 2005 you requested a tariff classification ruling for footwear from China. You have submitted a sample of Product #44660, which is a low-cut, casual, slip-on shoe with an outer sole of rubber/plastics and an upper of textile material. The shoe has a foxing or foxing-like band. You have provided a value of over $3.00 but not over $6.50 per pair for this item. The applicable subheading for Product #44660 will be 6404.19.60, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, other, valued over $3.00 but not over $6.50/pair. The general rate of duty will be 37.5 percent ad valorem. 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division