The tariff classification of a woman’s shoe from China.

N091530 February 19, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6405.20.3060 Mr. Frank Desiderio Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Flr. New York, NY 10022-4877 RE: The tariff classification of a woman’s shoe from China. Dear Mr. Desiderio: In your letter dated January 15, 2010, on behalf of Camuto Consulting Inc., you requested a tariff classification ruling on the Gianni Bini – Style Torres, Pattern No. NF91474. The submitted sample is a woman’s open-toe, open heel, rubber/plastic strap shoe, with a side-buckle closure. The majority of the surface area of the upper, that portion which covers the vamp and extends around to form the ankle strap, consists of cotton canvas. The canvas is decorated with numerous sewn-on metal and plastic ornaments. The shoe has a molded rubber/plastic wedge heel and footbed. The outer sole is described as a combination of cork and rubber/ plastics. Examination of the sample found a one centimeter thick layer of cork cemented or molded to a woven textile backing and subsequently molded onto the rubber/plastics base. The cork is surrounded by a 3/8-inch wide rubber/plastic border. The cork is not easily removable and will be the constituent material of the outer sole with the greatest surface area in contact with the ground for the life of the shoe. The applicable subheading for the Gianni Bini – Style Torres, Pattern No. NF91474 will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women. The rate of duty will be 7.5 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division