The tariff classification of footwear from China

N029255 June 10, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Maria Ojeda Quicksilver Americas, Inc. 5600 Argosy Circle, Bldg. #300 Huntington Beach, CA 92649 RE: The tariff classification of footwear from China Dear Ms. Ojeda: In your letter dated May 15, 2008 you requested a tariff classification ruling. The submitted half pair sample, identified as style # N457E33PK “Capri TX,” is a women’s athletic type shoe with a lace closure and a predominately textile material upper that does not cover the ankle. The shoe upper has a leather toe-cap, leather eyelet stays and a leather portion at the back behind the heel. You state the external surface area of the upper is 63.73% textile and 36.07% leather. The shoe also has a rubber/plastic traction outer sole, a toe bumper and a rubber/plastic foxing-like band applied at the sole and overlapping the upper. You state that the shoe will be valued at over $12.00 per pair. The applicable subheading for the athletic shoe, style # N457E33PK “Capri TX,” will be 6404.11.9050, 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 and reinforcements); which has outer soles of rubber or plastics; which is tennis shoes, basketball shoes, gym shoes, training shoes and the like; and which is valued over $12 per pair...for women. The rate of duty will be 20% 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