The tariff classification of footwear from China

N135663 December 30, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Rebecca Montgomery New Balance Athletic Shoe, Inc. 10 International Way Lawrence, MA 01843-1064 RE: The tariff classification of footwear from China Dear Ms. Montgomery: In your letter dated November 30, 2010 you requested a tariff classification ruling. The submitted half-pair sample identified as style WW855WT “Wellness,” is a women’s below-the-ankle lace-up “athletic” shoe with an outer sole composed of rubber/plastics. The upper is composed predominately of textile material (51.2%), based upon the external surface area measurements provided by you in a lab report, by percentage, for all component materials. You state that the F.O.B. value is over $12.00/pair. The applicable subheading for style WW855WT “Wellness” athletic shoe will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20% 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