The tariff classification of footwear from China

N034242 August 8, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Cheryl Vandergraff DC Shoes, Inc. 1333 Keystone Way Unit A Vista, CA 92081 RE: The tariff classification of footwear from China Dear Ms. Vandergraff: In your letter dated July 23, 2008 you requested a tariff classification ruling. The submitted sample, identified as the “Women’s Robertson” model #301795, is a women’s closed-toe, closed-heel casual shoe that does not cover the wearer’s ankle. The shoe has a functionally stitched rubber/plastic material upper with a hook-and-loop closure strap across the instep and a cemented-on rubber/plastic midsole and outer sole. The shoe does not have a foxing or foxing-like band. The applicable subheading for the “Women’s Robertson” model #301795 shoe will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is not designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 6% 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