The tariff classification of footwear from China

N071656 August 18, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Chiu-Chou Lee Chiu-Chou Lee, CHB 8717 Aviation Blvd. Inglewood, CA 90301 RE: The tariff classification of footwear from China Dear Mr. Lee: In your letter dated July 29, 2009 you requested a tariff classification ruling on behalf of Bestfit International, Inc., for a ladies shoe identified as Style No., LEMA 28. The submitted sample is a ladies high-heel open toe/heel shoe made on a base that appears to be wood. The outer sole is rubber/plastics. The upper is composed of textile straps that attach to large metal components. You identify the upper as 50 percent textile and 50 percent metal. This information may be verified upon importation. The applicable subheading for Style No., LEMA 28 will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other. The rate of duty will be 12.5 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