The tariff classification of footwear from China

N003380 November 28, 2006 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.11.60 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Rd. #205 Monterey Park, CA 91754 RE: The tariff classification of footwear from China Dear Mr. Awana: In your letter received November 16, 2006, on behalf of Hongyu United Co., Ltd., you requested a tariff classification ruling. The submitted sample, identified as “sport shoes” Style #6033, is a below the ankle height athletic type shoe with a non-woven textile material external surface area upper. The shoe upper has a wide fold over-type midsection, which is secured by a functional hook-and-loop side strap closure. The shoe also has a rubber/plastic outer sole that is cemented to the upper and it does not overlap the upper other than at the heel. You have informed this office by telephone that this shoe will be valued at over $3 but not over $6.50 per pair. The applicable subheading for the shoe, identified as Style #6033, will be 6404.11.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic footwear”; which has soles and/or midsoles if any, that are affixed to the upper exclusively with an adhesive; which does not have a foxing or a foxing-like band; which has soles that do not overlap the upper other than at the toe or heel ; and which is valued at over $3.00 but not over $6.50 per pair. The rate of duty will be 37.5% 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