The tariff classification of footwear from China

N107294 June 23, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Ms. Brenda Bodnar JAG Footwear, Accessories & Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Bodnar: In your letter dated May 24, 2010 you requested a tariff classification ruling for a women’s shoe from your Easy Spirit line. The submitted sample identified as shoe name “IO-THANI3-FF,” is a women’s size 9 closed toe/open heel slip-on shoe with a rubber molded outer sole. You state that the upper is composed of both rubber or plastics and textile materials and seek classification under subheading 6402.99.4060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics. We agree that the rubber or plastics predominate as the constituent material having the greatest external surface area of the upper. The applicable subheading for shoe name “IO-THANI3-FF,” will be 6402.99.4060, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: not covering the ankle; not incorporating a protective metal toe-cap; not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not protective and does not have a foxing or a foxing-like band; other: for women. 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