The tariff classification of a children’s shoe from China

N127781 November 1, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4080 Mr. John B. Pellegrini McGuireWoods LLP 1345 Avenue of the Americas New York, NY 10105 RE: The tariff classification of a children’s shoe from China Dear Mr. Pellegrini: In your letter dated October 15, 2010, you requested a tariff classification ruling on behalf of Payless ShoeSource, Inc. The submitted sample, identified as SR No. 0611310A2, is a children’s clog-type shoe with an open heel and an ankle strap attached with rivets. The outer sole and upper are made of a molded rubber/plastic material with ventilation holes in the upper. There is also a separately molded and attached rubber or plastics strip, measuring approximately 3/4 of an inch wide, applied at the sole, overlapping the upper and encircling the perimeter of the shoe. This strip, or band, has the same, or nearly the same appearance as a foxing appearing on a traditional sneaker. You suggest classification in subheading 6402.99. 31 Harmonized Tariff Schedule of the United States (HTSUS) which provides for other footwear with outer soles and uppers of rubber or plastics, not covering the ankle, not having a metal toe cap, not designed to be protective, and not having a foxing or a foxing-like band applied or molded at the sole. Following the guidelines set forth in T.D. 83-166 describing the characteristics of a foxing-like band, we would consider the rubber or plastics strip applied to this shoe as being a foxing-like band. The shoe will be classified elsewhere. The applicable subheading for the children’s clog type shoe, SR No. 0611310A2, will be 6402.99. 4080, HTSUS, which provides for footwear with outer soles and uppers of predominantly rubber or plastics: other footwear: other: other: other: footwear with open toes or open heels: other: other. 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