The tariff classification of footwear from China

N100874 April 28, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Peter Jay Baskin Law Offices of Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of footwear from China Dear Mr. Baskin: In your letter dated April 8, 2010 you requested a tariff classification ruling on behalf of Wolverine World Wide, Inc. for a men’s shoe. The submitted half-pair sample identified by you as Merrell Style “Encore Breeze,” is a men’s size 9 below-the-ankle closed toe/closed heel slip-on shoe with an outer sole composed of rubber/plastics. The constituent material having the greatest external surface area of the upper is textile materials. You state that the shoe has a foxing or foxing-like band, wholly or almost wholly of rubber or plastics, applied or molded at the sole and overlapping the upper by ¼ of an inch or more. You provided an F.O.B. value of over $12.00/pair and a suggested classification of 6404.19.9030. We agree with this classification. The applicable subheading for Merrell Style “Encore Breeze,” men’s slip-on shoe will be 6404.19.9030, 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: other: other: valued over $12.00/pair: for men. 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