The tariff classification of footwear and bag from China

N074317 September 9, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 4202.92.3031, 6404.19.3560 Mr. Paul Yanke OnTyte, LLC 50 Fry Road Mt. Vernon, AR 72111 RE: The tariff classification of footwear and bag from China Dear Mr. Yanke: In your letter dated August 27, 2009 you requested a tariff classification ruling for a footwear item imported in a nylon zipper bag. The submitted sample identified as “OnTyte Magnetic stirrup system” consists of open-heel footwear with outer soles of rubber/plastics and uppers of textile material. The item has steel plates attached to the outer sole. According to the enclosed brochure, the item is designed to be worn over riding boots. The steel plates attached to the sole are designed to correspond with “OnTyte Magnetic Stirrups” to alleviate the possibility of losing contact with the stirrups during equestrian activities. The item is sold at retail packaged with a nylon zipper bag. The applicable subheading for the footwear 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 with open toes or open heels: other. The rate of duty will be 37.5 percent ad valorem. The bag is a multi-use travel bag, similar to a toiletry bag. It is designed to provide protection, portability, organization, and storage to shoes or other personal effects during travel. It is constructed with an outer surface of man-made textile material. It features a carry handle and a top zippered opening. It is of a durable construction and suitable for repetitive reuse. It measures 5" (H) x 8" (W) x 1"(D).      The applicable subheading for the bag will be 4202.92.3031, HTSUS, which provides for travel, sport, and similar, with outer surface of man-made textile materials. The duty rate will be 17.6 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