The tariff classification of footwear from China

N133575 December 8, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.59.1561 Ms. Oralia Ruiz Sole Technology 20162 Windrow Drive Lake Forest, CA 92630 RE: The tariff classification of footwear from China Dear Ms. Ruiz: In your letter dated November 8, 2010 you requested a tariff classification ruling for an infant shoe. The submitted sample identified as style “Infant Fader,” is a below-the-ankle infant crib shoe with an outer sole and upper of “suede” leather. The upper has a two inch wide suede strap at the instep which features two rows of non-functional shoe laces and a Velcro® hook and loop closure which secures the shoe to the baby’s foot. You state that the shoe is considered “turned” footwear because the upper is stitched to the sole wrong side out before being turned right side out again. The applicable subheading for style “Infant Fader” will be 6403.59.1561, 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 leather: other footwear with outer soles of leather: other: turn or turned footwear: other. The rate of duty will be 2.5% ad valorem. As a result of recent legislation, style “Infant Fader” is eligible for temporary duty free treatment under subheading 9902.22.48, HTSUS, which provides for turn or turned footwear with outer soles of leather and uppers of leather, other than for men or women (provided for in subheading 6403.59.15). 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/. As requested, the submitted sample is being returned to you. 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