The tariff classification of footwear from China

N013776 July 19, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.7030 Mr. Sherman Yan Air Rider Int’l Corp. 9608 E. Rush Street S. El Monte, CA 91733 RE: The tariff classification of footwear from China Dear Mr. Yan: In your letter dated June 26, 2007 you requested a tariff classification ruling for two sample shoes with rubber/plastic uppers and soles, identified as Item #27211 and Item #27221. Item #27211 is a men’s below the ankle height shoe with a four eyelet lace closure and a functionally stitched rubber/plastic material upper. Item #27221 is a men’s below the ankle height shoe of the slip-on type, also with a functionally stitched rubber/plastic material upper. Both shoes have injection molded rubber/plastic bottoms that overlap their respective uppers at the sole by a vertical height of more than ¼-inch, all around the shoe’s lower perimeter. We consider both shoes to have foxing-like bands. You have informed this office by telephone that the shoes will be valued at over $3 but not over $6.50 per pair. The applicable subheading for the shoes, identified as Item #27211 and Item #27221, will be 6402.99.7030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics…which is not sports footwear…which does not cover the ankle… other, which has a foxing or a foxing-like band…other…which is valued over $3.00 but not over $6.50 per pair…for men. The rate of duty will be 90 cents per pair plus 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