The tariff classification of footwear from China

N016712 September 25, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Mr. Fernando Ramos Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of footwear from China Dear Mr. Ramos: In your letter dated August 23, 2007 you requested a tariff classification ruling. The submitted sample, identified as style PP 1053591 “Women’s Cotton Canvas Mickey Sneaker,” is a closed-toe, closed-heel slip-on casual shoe with a predominately textile material upper that includes, as you state, some decorative “embellishments” of small, round sewn-on plastic sequin accessories or reinforcements over the instep and at the sides. The shoe also features an encircling woven textile material sidewall band, a textile fabric toe bumper and a rubber/plastic outer sole. We note that your suggested classification for this shoe, which is of the slip-on type, under subheading 6404.19.7060, HTSUS, is not correct and it will be classified elsewhere. The applicable subheading for the item, identified as style PP 1053591 “Women’s Cotton Canvas Mickey Sneaker,” will be 6404.19.3560, 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 or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is of the slip-on type; which does not have a foxing or foxing-like band wholly or almost wholly of rubber or plastics; and which is over 10% by weight of rubber and/or plastics…for women. 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/. 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