The tariff classification of footwear from China

N031359 July 8, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Rebecca Montgomery New Balance Athletic Shoe, Inc. 10 International Way Lawrence, MA 01843-1064 RE: The tariff classification of footwear from China Dear Ms. Montgomery: In your letter dated June 10, 2008 you requested a tariff classification ruling. The submitted half pair sample identified as style WA800BK is a women’s closed-toe, closed heel slip-on shoe with a predominately textile material upper that does not cover the ankle. You state that the shoe has an upper external surface area of 100% textile material with some decorative embroidery on the vamp, sides and heel. As you also state, the shoe has a molded rubber/plastic athletic-type sole which overlaps and substantially encircles the upper with a foxing-like band. You state that this shoe will be valued at over $12.00 per pair. The applicable subheading for the women’s shoe, style WA800BK, will be 6404.19.9060, Harmonized Tariff Schedule of the United States (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 has a rubber/plastic foxing or foxing-like band; and which is valued over $12 per pair. 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