The tariff classification of infant’s footwear from China

N082740 November 10, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.7090 Ms. Sandra Kobs Kohl’s Department Stores Corporate Governance-Finance Division N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of infant’s footwear from China Dear Ms. Kobs: In your letter dated October 23, 2009 you requested a tariff classification ruling for a shoe identified as Mini Wes Navy. The submitted sample is an infant’s size 4 shoe with an outer sole and upper of rubber/plastics. The shoe is secured by a hook & loop closure strap over the vamp. A separate band of plastics material is sewn to the outer sole and overlaps the upper by more than 1/8 inch around the entire perimeter of the shoe. The shoe has a foxing or foxing-like band. You have provided a value of $4.70/pair. The applicable subheading for the shoe identified as Mini Wes Navy will be 6402.99.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: other: footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: valued over $3 but not over $6.50/pair: other.. The rate of duty will be 90 cents per pair plus 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