The tariff classification of footwear from China

N034377 August 15, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6402.91.3000, 6402.99.2100 Ms. Stacey Nesseth Red Wing Shoes 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of footwear from China Dear Ms. Nesseth: In your letter dated July 24, 2008, you requested a tariff classification ruling for two styles of footwear. You have submitted samples identified as Style 5008 and Style 5007. Both styles are men’s lace-up, athletic shoes with outer soles of rubber/plastics and uppers of textile materials and rubber/plastics. The uppers have an external surface area of predominantly rubber/plastics. Both shoes have foxing or foxing-like bands and protective metal toe-caps. Style 5008 covers the ankle and Style 5007 does not. The applicable subheading for Style 5008 will be 6402.91.3000 Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: covering the ankle: incorporating a protective metal toe-cap: other: valued over $12/pair. The general rate of duty will be 20 percent ad valorem. The applicable subheading for Style 5007 will be 6402.99.2100, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: not covering the ankle: incorporating a protective metal toe-cap: other: valued over $12/pair. The general rate of duty will be 20 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