The tariff classification of footwear from China

N008224 March 22, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.6090 Mr. Kevin Maher C-Air CHB 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of footwear from China Dear Mr. Maher: In your letter dated March 8, 2007, on behalf of your client The Children’s Place Inc., you requested a tariff classification ruling. The submitted sample, identified as Style #W8681A0005, is a girl’s shoe with a rubber/plastics material upper and sole. The shoe does not cover the ankle and it has a functional hook-and-loop closure strap with three plastic flower-like accessories. The shoe also has a cemented-on, unit molded rubber/plastic cup-sole bottom with a foxing-like band that encircles and overlaps the upper. You have informed this office by telephone that the shoe will be valued at less than $3 per pair. The applicable subheading for the shoe, identified as Style #W8681A0005, will be 6402.99.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open-toes or open-heels; and which is valued not over $3.00 per pair. The general rate of duty will be 48% 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/. We are returning the sample as you requested. 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