The tariff classification of footwear from China and/or Spain

N128999 November 15, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Charles Spoto Alba Wheels Up International, Inc. 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of footwear from China and/or Spain Dear Mr. Spoto: In your letter dated October 19, 2010 you requested a tariff classification ruling on behalf of Leava and Co., LLC. The submitted half-pair sample identified as style L1A, is a women’s below-the-ankle lace-up “espadrille” shoe with an outer sole composed of rubber/plastics. The upper is composed of textile material and is stitched to a one-piece mid-sole/insole of jute. You provided an F.O.B. value of $13.00/pair and also requested classification of the identical style shoe in an over-the-ankle version. The applicable subheading for style L1A, “espadrille” shoe in both the below and over the ankle versions will be 6404.19.9060, 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 sloes of rubber or plastics: other: other: valued over $12.00/pair: for women. The rate of duty will be 9% 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