The tariff classification of footwear from China

N029829 June 13, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Scott Harris Revolution Dancewear 6100 W. Howard Street Niles, IL 60714 RE: The tariff classification of footwear from China Dear Mr. Harris: In your letter dated May 22, 2008 you requested a tariff classification ruling for two styles of tap-dancing shoes. You have submitted samples identified as style 521 and 531. Both styles are below-the-ankle shoes with uppers of predominantly rubber/plastics material. Style 521 has an upper entirely of rubber/plastics and is secured to the foot by a lace-tie closure. Style 531 is a slip-on with an upper composed of rubber/plastics and textile materials. Visual examination indicates that the external surface area for style 531 is predominantly rubber/plastics. The shoes have rubber/plastics outer soles with an indention at the toe to accommodate an attached metal tap-dancing plate that completes the sole. The heel of the shoes also features a metal tap-dancing plate. The constituent material of the outer sole (excluding the attached heel) having the greatest external surface area in contact with the ground, when in use, is metal. The applicable subheading for both styles will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5 percent 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