The tariff classification of footwear from China

N044879 December 2, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3145, 6402.99.3165 M. Yan Wu American Sporting Goods Corporation 101 Enterprise, Suite 100 Aliso Viejo, CA 92656 RE: The tariff classification of footwear from China Dear M. Wu: In your letter dated November 17, 2008 you requested a classification ruling for three styles of athletic shoes identified as Style A3339MWD, A104MWVD and A104WWSM. All three styles are below-the-ankle, lace-up athletic shoes with outer soles and uppers of rubber/plastics. The shoes do not have foxing or foxing-like bands. Style A3339MWD and A104MWVD are described as men’s and A104WWSM is described as women’s footwear. The applicable subheading for Style A3339MWD and A104MWVD will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: for men. The duty rate will be 6 percent ad valorem. The applicable subheading for Style A104WWSM will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: for women. The duty rate 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