The tariff classification of footwear from China

N111920 July 14, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Rebecca Montgomery New Balance Athletic Shoe, Inc. 10 International Way Lawrence, MA 01843-1064 RE: The tariff classification of footwear from China Dear Ms. Montgomery: In your letters dated May 4, 2010 and June 15, 2010 you requested a tariff classification ruling for a unisex shoe. The submitted half-pair sample identified as “PF Flyers Style PM10PT2X,” is a unisex below-the-ankle, lace-up, casual shoe with an outer sole composed of rubber/plastics and an upper of predominately textile materials. You state that the upper is composed of a sheet of non-woven material made from 100% nylon fibers which have been impregnated with polyurethane and brushed or abraded to give the appearance of “sueded leather.” You provided a material weight breakdown by percentage of 60% non-woven nylon and 40% polyurethane and an F.O.B. value of over $12.00/pair. The shoe also features a foxing tape which is vulcanized to and overlaps the upper by ¼ of an inch and which completely encircles the entire shoe. The applicable subheading for “PF Flyers Style PM10PT2X,” unisex 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 shoes 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