The tariff classification of footwear from China

NY M82361 May 5, 2006 CLA-2-64:RR:NC:SP:247 M82361 CATEGORY: Classification TARIFF NO.: 6405.90.90 Ms. Wynoka Harris Skechers, USA 228 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Harris: In your letter dated April 7, 2006 you requested a tariff classification ruling. The submitted sample, identified as Style number 30548, is a women’s open-toe, open-heel slip-on shoe. The shoe’s upper consists of a single 2-inch wide adjustable vamp strap with metal eyelets and which is secured with a metal buckle over the wearer’s instep by the toes. The external surface area of the upper is made up of a combination of numerous small metal beads, flat oblong metal plates and overlapping metal sequins, all of which together completely cover and obscure any underlying materials and form the only visible and tactile upper surface. Therefore, the constituent material of the upper that accounts for the greatest external surface area on this shoe is metal. The shoe also has a padded plastic insole, a 2 ½-inch high wedge-type wood platform heel and a rubber/plastic outer sole. The applicable subheading for the shoe, identified as Style number 30548, will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, other, other. The rate of duty will be 12.5% 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division