The tariff classification of footwear from China

N085256 December 3, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.8061 Mr. Paul Anuschat Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, OR 97208-8829 RE: The tariff classification of footwear from China Dear Mr. Anuschat: In your letter dated November 12, 2009 you requested a tariff classification ruling on behalf of Fred Meyer, Inc. for women’s shoes. The submitted sample which you identify as Style #FL604-03 “Emma” is a size 6M flat-soled slip-on women’s shoe. You state in your letter that the upper consists of 75% polyurethane and 25% textile materials and has an outer sole of 100% thermoplastic resin. As such, the constituent material of the upper having the greatest external surface area is less than 90% rubber/plastics. The shoe has a foxing or a foxing-like band, wholly of rubber or plastics, which is applied or molded at the sole and overlaps the upper. The F.O.B. value is $10.25/pair. The applicable subheading for Style #FL604-03 “Emma” women’s shoe will be 6402.99.8061, 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: other: valued over $6.50 but not over $12/pair: other: for women. The rate of duty will be 90 cents/pair + 20%. 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