The tariff classification of footwear from China

N028190 May 28, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Jeannette Mayor Marc Fisher Footwear 5 Greenwich Officer Park Greenwich, CT 06831 RE: The tariff classification of footwear from China Dear Ms. Mayor: In your letter dated May 7, 2008 you requested a tariff classification ruling. The submitted sample, style name GW Fittonia, is a women’s fashion shoe that you state has an upper made of plastic (PU) coated cow leather. The shoe does not cover the wearer’s ankle; it has a slide fastener closure, a decorative metal buckle framed by small round metal studs, a rubber/plastic outer sole and a 3½-inch high spike heel. We will presume that the shoe will be valued at over $2.50 per pair. The applicable subheading for the women’s shoe, style name GW Fittonia, will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; valued over $2.50 per pair…for women. The rate of duty will be 10% 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