The tariff classification of footwear from China

N068699 July 22, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Tina Fang Steve Madden, Ltd. 52-16 Barnett Avenue Long Island City, NY 11104 RE: The tariff classification of footwear from China Dear Ms. Fang: In your letter dated July 14, 2009 you requested a tariff classification ruling for a ladies shoe identified as “Kinky.” The submitted sample is a ladies slip-on shoe with an outer sole of rubber/plastics and an upper of textile materials. The upper is decorated with rubber/plastics sequins that do not completely obscure the underlying textile material. The external surface area of the upper is textile materials. The applicable subheading for the “Kinky” will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: footwear of the slip-on type, not protective and not having a foxing or foxing-like band: 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