The tariff classification of footwear from China

N029457 June 10, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.6060 Mr. Tony Yeh Sunlady Footwear, Inc. 801 W. Hyde Park Blvd Inglewood, CA 90302 RE: The tariff classification of footwear from China Dear Mr. Yeh: In your letter dated May 20, 2008 you requested a tariff classification ruling for three samples of women’s casual shoes that you identified as Style #’s 004, 028 and 029. Style #’s 004 and 028 are both women’s slip-on type shoes with functionally stitched rubber/plastics material uppers that do not cover the ankle. Style # 029 also has a functionally stitched rubber/plastic upper that does not cover the ankle, but this women’s shoe has a metal buckle closure strap passing across the wearer’s instep. All three shoes have unit molded rubber/plastic bottoms/soles with molded sidewalls that overlap the upper at the sole with a foxing or foxing-like band. Additionally, as you state, there is also an approximately ¼-inch wide plastic material strip that is sewn onto the molded overlapping sidewalls, which also encircles and overlaps the upper at the sole on all three shoes. You have informed this office by telephone that these shoes will all be valued at less than $3.00 per pair. The applicable subheading for the three women’s shoes, identified as Style #’s 004, 028 and 029, will be 6402.99.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which does not cover the ankle; other; which has a foxing or foxing-like band; other; and which is valued not over $3.00 per pair. The rate of duty will be 48% 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