The tariff classification of footwear from China

N109335 June 23, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3540 Ms. Theresa Marino Euro Cargo Express 154-09 146th Avenue Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Ms. Marino: In your letter dated June 5, 2010 you requested a tariff classification ruling on behalf of Harbor Wholesale, Ltd. for a pair of men’s shoes. The submitted sample identified as style name “Dobson,” is a pair of men’s size 8 closed toe/closed heel slip-on casual shoes. You state that the outer soles are composed of both fabric and rubber/plastics materials. Visual examination of the outer soles show “strands” of fabric material embedded into the one-piece molded rubber/plastics outer soles. However, the “raised” rubber/plastics sections of the outer soles that come in contact with the ground do not contain any of these strands of fabric material. Note 4(b) to Chapter 64 of the Harmonized Tariff Schedule of the United States, (HTSUS), states in pertinent part that “the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.” Therefore, it is the opinion of this office that the outer soles are composed predominately of rubber/plastics. You state that the uppers of these shoes are composed of cotton fabric. These shoes do not feature a foxing or foxing-like band and are not protective against water, oil, grease or chemicals or cold or inclement weather. The applicable subheading for style name “Dobson,” will be 6404.19.3540, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: other: other: for men. 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