The tariff classification of footwear from China

N050820 February 18, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.99.9000 Mr. Tim O’Connor Sofft Shoe Co., Inc. 100 Brickstone Square, Suite 502 Andover, MA 01810 RE: The tariff classification of footwear from China Dear Mr. O’Connor: In your letter dated January 26, 2009 you requested a tariff classification ruling for an item described as a rental bowling shoe and identified as style Dexter Youth-Rental SKU # NWR2871-8. The submitted sample is a youth’s size 2 shoe that you state is intended to be worn while participating in the sport of bowling. The shoe does not cover the ankle; it has a multi-colored rubber/plastic material upper assembled by stitching and a hook-and-loop strap closure at the instep. The shoe also has as you state, a composition leather outer sole and a rubber/plastic heel. The applicable subheading for the shoe, style Dexter Youth-Rental SKU # NWR2871-8, will be 6405.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5% 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/. We are returning the sample as you requested. 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