The tariff classification of footwear from China

N046298 December 10, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3145 Mr. Yan Wu American Sporting Goods Corporation 101 Enterprise, Suite 100 Aliso Viejo, CA 92656 RE: The tariff classification of footwear from China Dear Mr. Wu: In your letter dated December 3, 2008 you requested a classification ruling for an athletic type shoe identified as Style A325MWSY. The submitted sample is a below-the-ankle, lace-up athletic type shoe with an outer sole and upper of rubber/plastics. The shoe does not have a foxing or foxing-like band. You describe the shoe as a men’s walking shoe. The applicable subheading for Style A325MWSY 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. 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