The tariff classification of a children’s shoe from China

N093924 February 24, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4080 Ms. Wynoka Harris Skechers USA, Inc. 225 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of a children’s shoe from China Dear Ms. Harris: In your letter dated February 5, 2010, you requested a tariff classification ruling. Skechers brand Style 92017L is a child’s slip-on clog-like shoe, which does not cover the ankle, and has an open heel. The outer sole and upper are made of a molded rubber/plastic material with ventilation holes in the upper. Two decorative plastic ornaments and a molded rubber/plastic heel strap are separately attached to the upper by rivets. There is also a rubber foxing band attached at the sole which encircles the entire shoe. The applicable subheading for Skechers brand, Style 92017L will be 6402.99.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of predominantly rubber or plastics: other footwear: other: other: other: footwear with open toes or open heels, other: other: other. The rate of duty will be 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division