The tariff classification of footwear from China

N017311 October 12, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.7090 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 September 7, 2007, on behalf of The Children’s Place, you requested a tariff classification ruling. The submitted sample, identified as Style# E7704G002/58604G002, is a little girl’s size 7 shoe with a predominately rubber/plastics material upper that does not cover the ankle and a rubber/plastic outer sole. The external surface of the upper includes a suede leather toe portion, a small suede leather heel patch, sewn-on textile material side stripes and a narrow textile ankle collar. The shoe has two adjustable hook-and-loop closure straps at the instep and a cemented and sewn-on molded rubber/plastic bottom with a foxing-like band that overlaps the upper at the sole by as much as ¼-inch. You have informed this office by telephone that the shoe will be valued at over $3 but not over $6.50 per pair. The applicable subheading for this infant/child’s size 7 shoe, identified as Style# E7704G002/58604G002, will be 6402.99.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers predominately 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… and which is valued over $3.00 but not over $6.50 per pair. 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/. 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