The tariff classification of footwear from China

N096436 March 19, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Tina Fang Steve Madden, Ltd. 52-16 Barnett Avenue Long Island City, NY 11104 RE: The tariff classification of footwear from China Dear Ms. Fang: In your letter dated March 3, 2010 you requested a tariff classification ruling for a women’s shoe. The submitted sample which you identify as Style #3D1751-05, is a women’s below-the-ankle closed toe/closed heel high heel shoe. You state that the outer sole is composed of rubber/plastics and the upper of textile materials. The shoe has a 3-4” high piece of “fold” textile material that is stitched to the medial side of the shoe, with a slide fastener closure that is attached to and which intersects this side of the shoe. This material wraps around the instep of the foot and attaches itself to the lateral side if the shoe with three non-functional “bead-like” ornaments. The shoe has an F.O.B. value of $15.00/pair. The applicable subheading for Style #3D1751-05, women’s high heel shoe will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12.00/pair: for women. The rate of duty will be 9% 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