The tariff classification of footwear from China

N063561 June 12, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.9051, 6402.99.4060 Mr. Barry Campbell Topline 13150 SE 32nd Street Bellevue, WA 98005 RE: The tariff classification of footwear from China Dear Mr. Campbell: In your letter dated June 1, 2009 you requested a tariff classification ruling for two styles of women’s footwear identified as Style DW213300 and DW614112. You state that the uppers of both styles are “chiefly, but not over 90% plastic.” Your inquiry concerns whether the shoes “cover the ankle.” The submitted sample of Style DW213300 is a ladies open-toe, high heel fashion shoe with an outer sole of rubber/plastics and an upper composed of rubber/plastics and textile material. This ruling is being issued based upon the accuracy of your statement that the constituent material of the upper comprising the greatest external surface area is rubber/plastics. This information may be verified upon importation. The shoe extends above the ankle but has openings along the rear of the foot. When worn, the ankle bone is not visible therefore the shoe covers the ankle. The shoe is held to the foot by a belt-like strap and buckle that wraps around the ankle. The applicable subheading for the footwear identified as Style DW213300 will be 6402.91.9051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: other: covering the ankle: other: valued over $12/pair, for women. The rate of duty will be 20 percent ad valorem. Style DW614112 is a flat sole “Roman Sandal” style, open toe, open heel, strap shoe with an outer sole and upper of rubber/plastics. It is held to the foot by two buckle straps at the ankle. The straps of the upper are decorated with multiple disc shaped ornaments that we assume are not rubber/plastics. The openings on the sides of the shoe expose the ankle bone therefore the shoe does not cover the ankle. The applicable subheading for Style DW614112 will be 6402.99.4060, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: other: not covering the ankle: other: footwear with open toes or open heels; other: 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