The tariff classification of footwear from China

N127783 November 4, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Pam Freyder Coryal, LLC 6915 Woodley Avenue, Unit B Van Nuys, CA 91406 RE: The tariff classification of footwear from China Dear Ms. Freyder: In your letter dated October 14, 2010 you requested a tariff classification ruling. The submitted half pair sample identified as style #1405-ORA, is a children’s size 10 below-the-ankle “sneaker-like” shoe with an outer sole composed of rubber/plastic. The forefoot and vamp portion of the rubber/plastic upper is molded in the shape of a tiger’s face and has an approximately 1 ¾ inch Velcro® strap featuring tiger stripes at the instep. The applicable subheading for style #1405-ORA will be 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. The rate of duty will be 6% 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