The tariff classification of footwear from China

N068069 July 16, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.8061 Ms. Jennifer Dalesandro American Shipping Company, Inc. 250 Moonachie Rd., 5th Floor Moonachie, NJ 07074 RE: The tariff classification of footwear from China Dear Ms. Dalesandro: In your letter dated July 7, 2009 you requested a tariff classification ruling on behalf of Amerimark Direct for a women’s shoe identified as “Laurel” Style 051757. You have submitted a sample of a women’s size 6, flat shoe. The outer sole and upper are rubber/plastics. The molded outer sole has sidewalls that overlap the upper by ¼” and substantially encircle the entire shoe. The shoe has a foxing or foxing-like band. You have provided a value of $6.56/pair for this style. This information may be verified upon importation. The applicable subheading for the “Laurel” Style 051757 will be 6402.99.8061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: other: valued over $6.50 but not over $12/pair, for women. The rate of duty will be 90 cents/pair plus 20 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