The tariff classification of footwear from China

N028677 May 29, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 ; 6404.19.9030 ; 6404.19.9060 Ms. Amber S. Vojta Benchmark Brands, Inc. 5250 Triangle Parkway, Suite 200 Norcross, GA 30092 RE: The tariff classification of footwear from China Dear Ms. Vojta: In your letter dated May 15, 2008 you requested a tariff classification ruling for five shoes identified as style 71742 “Lily Peep Toe,” style 71743 “Sidney Slip-On,” style 71142 women’s “Stretchies,” style 71925 “Mary Jane” and style 71926 men’s “Stretchies.” Style 71742 “Lily Peep Toe” is a women’s open-toe, closed heel slip-on shoe with a predominately textile material upper that does not cover the ankle and has a rubber/plastic outer sole. The shoe has a 1½-inch high heel and you state that it will be valued at over $12.00 per pair. Style 71743 “Sidney Slip-On” is a women’s closed-toe, closed-heel slip-on shoe with a predominately textile material upper that does not cover the ankle. The shoe has a rubber/plastic bottom/sole with a molded-in 1½-inch high heel and it does not have a foxing or foxing like band. You state that the shoe will be valued at over $12.00 per pair. Style 71142 women’s “Stretchies” is a closed-toe, closed-heel slip-on shoe with a stretch textile material upper that does not cover the ankle. The shoe has a molded rubber/plastic cupsole bottom that overlaps the upper with a foxing-like band. You state that the shoe will be valued at over $12.00 per pair. Style 71925 “Mary Jane” is a women’s closed-toe, closed heel shoe with a stretch textile material upper that has a hook-and-loop closure strap across the instep. The shoe does not cover the ankle and it has a molded rubber/plastic outer sole. You state that the shoe will be valued at over $12.00 per pair. Style 71926 men’s “Stretchies” is a men’s shoe for casual wear, with a stretch textile material upper that has a single 1-inch wide hook-and-loop closure strap across the instep. The shoe does not cover the ankle and it has a unit molded rubber/plastic bottom/sole with molded sidewalls that overlap the upper with a foxing-like band. You state that the shoe will be valued at over $12.00 per pair. The applicable subheading for the two shoes, identified style 71142 “Lily Peep Toe” and style 71743 “Sidney Slip-On,” 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 has open toes or open heels or is a slip-on that does not have a foxing or foxing-like band; and which is over 10% by weight of rubber and/or plastics…for women. The rate of duty will be 37.5% ad valorem. The applicable subheading for the two shoes, identified as style 71142 women’s “Stretchies” and style 71925 “Mary Jane,” will be 6404.19.9060, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is rubber and/or plastics; which is not “athletic footwear”; 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, which is not a slip-on, or, which is a slip-on that has a rubber/plastic foxing or foxing-like band; and which is valued over $12 per pair…for women. The rate of duty will be 9% ad valorem. The applicable subheading for the shoe identified as style 71926 men’s “Stretchies” will be 6404.19.9030, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is rubber and/or plastics; which is not “athletic footwear”; 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, which is not a slip-on; and which is valued over $12 per pair…for men. The rate of duty will be 9% 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