The tariff classification of footwear from China

N119938 September 13, 2010 CLA-2-64:OT:RR:NC:N4:447 Mr. Enrique Ruiz Ruiz Del Valle, LLC 3843 Alcantara Ave. Doral, FL 33178 TARIFF NO.: 6404.19.3560 RE: The tariff classification of footwear from China Dear Mr. Ruiz: In your electronic ruling request submitted on August 19, 2010 you requested a tariff classification ruling. The illustrative sample identified by you in descriptive literature as a unisex “espadrille,” is a closed toe/closed heel slip-on shoe with an upper composed of cotton canvas textile material. The espadrille features a woven jute fiber rope material mid-sole to which the upper is stitched. You state that the percentage by weight of the entire espadrille is 125 grams of fiber and 50 grams of rubber/plastics. In a telephone conversation with our office, you stated that the constituent material of the outer sole having the greatest surface area in contact with the ground is “completely” rubber/plastics. This information may be verified upon importation. The applicable subheading for the unisex “espadrille” slip-on shoe will be 6404.19.3560, 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: not sports footwear; footwear with open toes or open heels; not less than 10 percent by weight of rubber or plastics; 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