The tariff classification of footwear from China

N133777 December 10, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3115, 6402.99.3145 Ms. Won Lee Koling Enterprises, LLC 7025 Amwiler Industrial Drive, Suite B Atlanta, GA 30360 RE: The tariff classification of footwear from China Dear Ms. Lee: In your letter dated November 17, 2010 you requested a tariff classification ruling. The submitted half-pair samples identified as item #’s 630 and 370, are men’s size 7 and 7.5 below-the-ankle lace-up “athletic” shoes, respectively, having uppers of rubber/plastics. The unit molded outer soles are composed of rubber/plastics and overlap the uppers by less than ¼ inch; therefore the shoes do not have a foxing or foxing-like band. The applicable subheading for both item #’s 630 and 370, men’s athletic shoes will be 6402.99.3115, 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 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6 percent ad valorem. The submitted half-pair sample identified as item # 540, is men’s size 7.5 below-the-ankle slip-on shoe having a unit molded outer sole composed of rubber/plastics which overlaps the upper by less than ¼ inch; therefore the shoe does not have a foxing or foxing-like band. The upper is composed of rubber/plastics and features elastic gores on each side that facilitates the “putting on” and removal of the shoe. The applicable subheading for item # 540, men’s slip-on shoe will be 6402.99.3145, 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 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for men: other. The rate of duty will be 6 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