The tariff classification of footwear from China

NY M86974 October 25, 2006 CLA-2-64:RR:NC:SP:247 M86974 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Irina Parker Avon Products, Inc. 1251 Avenue Of the Americas New York, NY 10105-0196 RE: The tariff classification of footwear from China Dear Ms. Parker: In your letter dated September 27, 2006 you requested a tariff classification ruling. The submitted sample, identified as the “Rhinestone Cushion Walk Loafer”-PP# 357184,” is a women’s slip-on moccasin-type shoe, with a leather upper that does not cover the ankle and which features a leather band ornamented with jewel-like glass stones at the instep. The shoe has a soft padded, textile faced insole and a unit-molded rubber/plastic outer sole. In your letter you state that the shoe will be valued at over $5.00 per pair. The applicable subheading for the women’s shoe, identified as the “Rhinestone Cushion Walk Loafer”-PP# 357184, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% 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