The tariff classification of footwear from China

N125437 October 26, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Roger Crain Harmonized Tariff Services LLC 11901 Reynolds Ave. Potomac, MD 20854 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated September 28, 2010, you requested a tariff classification ruling on behalf of K-Swiss Inc. A sample was submitted with your request. The Palladium Pampa High, style no. 02352261, is a men’s over-the-ankle, closed-toe, closed-heel, lace-up boot. The boot has a canvas (textile) upper and a deep, lug patterned, molded rubber/plastics outer sole. In your letter you state the value of the boot is more than $12 per pair. The applicable subheading for the men’s Palladium Pampa High, style no. 02352261will be 6404.19.9030, 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 textiles materials…footwear with outer soles of rubber or plastics…other…other…valued over $12 per pair…for men. The rate of duty will be 9 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