The tariff classification of footwear from China

N052059 March 3, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4080 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of footwear from China Dear Mr. Mulvihill: In your letter dated February 11, 2009, on behalf of Kamik, of Lachine, Quebec, Canada, you requested a tariff classification ruling for a children’s shoe identified as style Riverstone. The submitted half pair sample is an open-heel, closed toe below-the-ankle height shoe that has a predominately rubber/plastics material upper assembled by functional stitching. The shoe has textile fabric loop eyelets, an elasticized lace closure with a pull toggle plastic stopper and a textile material trimmed topline edging. The shoe also has a molded rubber/plastic bottom/outsole with sidewalls that overlap the upper at the sole with a foxing-like band. The applicable subheading for the children’s shoe, style Riverstone, will be 6402.99.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; other; which has open toes or open heels. The rate of duty will be 37.5% 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