The tariff classification of footwear from China

N122416 September 29, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Mr. Timothy C. Chromy Fut Glove, LLC 110 Cumberland Park Drive, Suite 302 St. Augustine, FL 32095 RE: The tariff classification of footwear from China Dear Mr. Chromy: In your electronic ruling request submitted on September 8, 2010 you requested a tariff classification ruling. The illustrative sample identified in the descriptive literature as item WZX001 is a five toe “foot glove” slip-on shoe with an outer sole composed of rubber/plastics and an upper of cow suede leather. You state that the shoe is designed for indoor and outdoor wear by both men and women (unisex) and has an F.O.B. value of $15.00 - $17.00 per pair. Statistical Note 1. (c) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS) provides that for purposes of this chapter: The term "footwear for women" covers footwear of American women’s size 4 and larger, whether for females or of types commonly worn by both sexes. This note meets the definition of “unisex” for tariff classification purposes. The applicable subheading for item WZX001 will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10% 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