The tariff classification of footwear from China

N055398 March 30, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Mr. Kenneth J. Retzke Linear International Inc. 1910 S. Highland Ave., Suite 103 Lombard, IL 60148 RE: The tariff classification of footwear from China Dear Mr. Retzke: You have requested a tariff classification ruling on behalf of Piro Shoes for two styles of women’s casual footwear identified as Pattern No., GSL80230-1B and GSL80232-1B. Pattern GSL80230-1B is a women’s light weight casual shoe with an outer sole of rubber or plastics and an upper composed of rubber/plastics and textile materials. You state that the upper is composed of 61 percent PU (polyurethane) and 39 percent mesh (textile). The constituent material of the upper comprising the greatest external surface area is rubber/plastics. The shoe is secured by a lace. You have not provided a value for this style. This office has attempted to contact you by telephone on March 24 and March 27, 2009 with no success. Without this information we are unable to issue a classification ruling for this style. Pattern GSL80232-1B is a women’s light weight casual slip-on shoe with an open heel. The outer sole is rubber/plastics and the upper is composed of rubber/plastics and textile materials. You state that the upper is composed of 54 percent PU (polyurethane) and 46 percent of textile materials. The applicable subheading for Pattern GSL80232-1B will be 6402.99.4060, HTSUS, which provides for footwear with outer soles and uppers of predominantly rubber or plastics: other: other: footwear with open toes or open heels: for women. The rate of duty will be 37.5 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