The tariff classification of footwear from Japan

N049091 January 23, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.9031 Ms. Tacko Logue Achilles USA, Inc. 1407-80th Street S. W. Everett, WA 98203 RE: The tariff classification of footwear from Japan Dear Ms. Logue: In your letter received January 13, 2009 you requested a tariff classification ruling. The submitted half pair sample identified as IC Shoe/ESB is, as you state, a men’s low-top shoe that has a static dissipative property and may be used in electrically sensitive areas such as computer assembly lines. The shoe does not cover the ankle and has a rubber/plastics material upper assembled by functional stitching. The shoe also has a hook-and-loop strap closure at the instep and an injection molded rubber/plastic bottom that overlaps and substantially encircles the upper with a foxing-like band. You have informed this office by telephone that the shoe will be valued at over $12 per pair. The applicable subheading for the men’s shoe, identified as IC Shoe/ESB, will be 6402.99.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; which has have a foxing or foxing-like band; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; and which is valued over $12 per pair. The rate of duty will be 20% 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