The tariff classification of footwear from China

N060618 May 19, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Pam Freyder Coryal, LLC 2932 Wilshire Blvd. Santa Monica, CA 90403 RE: The tariff classification of footwear from China Dear Ms. Freyder: In your letter dated May 5, 2009 you requested a tariff classification ruling for a children’s shoe identified as Style 1207-BGC. The submitted sample is a children’s open heel shoe with an outer sole and upper of rubber/plastics. The shoe has a rubber/plastics heel strap secured by two plastic rivets. The vamp of the shoe has the molded face of a shark complete with protruding fins. The applicable subheading for Style 1207-BGC will be 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: other. The rate of duty 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