The tariff classification of footwear from China

N133735 December 8, 2010 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6402.91.4010 Ms. Yan Wu The Basketball Marketing Company dba AND1 101 Enterprise, Suite 200 Aliso Vieja, CA 92656 RE:     The tariff classification of footwear from China Dear Mr. Wu:In your letter dated November 12, 2010 you requested a classification ruling. The submitted half-pair sample identified as style D1028MBBS, is described by you as a “synthetic” men’s basketball shoe which covers the ankle but not the knee. The Interim Footwear Invoice provided by you indicates that the shoe has an outer sole of rubber/plastics and that the external surface area of the upper (including accessories or reinforcements) is over ninety percent rubber/plastics. The shoe does not have a foxing or foxing-like band and is not "protective." The applicable subheading for style D1028MBBS will be 6402.91.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: covering the ankle: other: having uppers of which over 90 percent of the external surface (including accessories or reinforcements) is rubber or plastics; which has uppers of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; for men: 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