The tariff classification of footwear from China

N034381 August 11, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3145, 6402.99.3165, Ms. Michelle M. Vogrin T.O.H. International 1055 Hawthorn Drive Itasca, IL 60143 RE: The tariff classification of footwear from China Dear Ms. Vogrin: In your letter dated July 18, 2008, you requested a tariff classification ruling on behalf of Chernin’s Shoe Outlet for three styles of footwear. You have submitted samples identified as Tokyo, Muler and Knox. “Tokyo” is a man’s slip-on shoe with an outer sole and upper of rubber/plastics material. “Muler” is a woman’s high heel fashion shoe with an outer sole and upper of rubber/plastics. The shoe is secured by a hook and loop closure strap. “Knox” is a woman’s slip-on flat shoe with an outer sole and upper of rubber/plastics. The applicable subheading for “Tokyo” will be 6402.99.3145, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: not covering the ankle: other: having uppers of which over 90 percent of the external surface area, including accessories or reinforcements, is rubber/plastics, not having a foxing or foxing-like band and not protective: for men. The general rate of duty will be 6 percent ad valorem. The applicable subheading for “Muler” and “Knox” will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: not covering the ankle: other: having uppers of which over 90 percent of the external surface area, including accessories or reinforcements, is rubber/plastics, not having a foxing or foxing-like band and not protective: for women. The general rate of duty will be 6 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