The tariff classification of footwear from China

N084297 December 3, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.6030 Mr. Troy Clarke CBT International, Inc. 249 East Ocean Blvd., Suite 650 Long Beach, CA. 90802 RE: The tariff classification of footwear from China Dear Mr. Clarke: In your letter dated October 30, 2009 you requested a tariff classification ruling on behalf of Fermiano Revolution, Inc. for men’s training shoes. The submitted sample, which you identify as a men’s training shoe, model #31, is a size 7 below the ankle shoe that has an upper composed predominately of rubber/plastics with a 1 ¼” W x 2” L “swatch” of textile material stitched to the outer side. This textile swatch does not account for more than 10% of the external surface area of the upper. There appears to have been a similar size swatch of textile material that was stitched to the inner side of the shoe that was removed. In a telephone conversation with this office, you stated that it is the importer’s intention to import this shoe with the swatch of textile material stitched to the outer side of the shoe only. You also stated that the F.O.B. value is $2.85. The shoe has a foxing or a foxing-like band which overlaps the upper by ¼ of an inch and an outer sole composed of rubber/plastics. The applicable subheading for model #31, men’s training shoe will be 6402.99.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: valued not over $3.00/pair: other: for men. The rate of duty will be 48%. 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