The tariff classification of footwear from China

N047895 January 13, 2009 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3115 Mr. Yan Wu American Sporting Goods Corporation 101 Enterprise, Suite 100 Aliso Vieja, CA 92656 RE: The tariff classification of footwear from China Dear Mr. Wu: In your letter dated December 19, 2008 you requested a classification ruling for three styles of athletic footwear. You have submitted samples of Style A1371WWSP, Style A6196WWSK identified as women’s cross training shoes and Style A6442MWDR identified as a man’s cross training shoe. All three samples haves outer soles and uppers of rubber/plastics. The shoes are lace-up, below-the-ankle “athletic” shoes. The submitted Interim Footwear Invoice indicates that the uppers for all three styles have uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber/plastics and the shoes do not have a foxing or foxing-like band. The applicable subheading for Style A1371WWSP, Style A6196WWSK and Style A6442MWDR will be 6402.99.3115, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: footwear having uppers of which over 90 percent of the external surface area (including accessories/reinforcements) is rubber/plastics, not having a foxing or foxing-like band and not “protective.” 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