The tariff classification of footwear from China

N142215 February 4, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.90  Ms. Alice Liu Atico International USA, Inc.501 South Andrews Avenue Fort Lauderdale, FL 33301 RE:     The tariff classification of footwear from China Dear Ms. Liu:In your letter dated January 4, 2011 you requested a tariff classification ruling.The submitted half pair sample identified as item number A020FA00875, is a women’s below-the-ankle slip-on “ballerina” shoe with an upper of knitted polyester textile material. The outer sole is made of “ultra suede” and has what you describe as “plastic” traction dots interspersed on its surface. You claim that the outer sole is 70% suede and 30% plastic by weight, however, the plastic on these traction dots is neither visible nor tactile on its surface and they appear to be of the same component material as the outer sole. We see no evidence of the existence of plastic anywhere on the shoe. Consequently, the outer sole is composed predominately of ultra suede (a synthetic microfiber), a textile material for tariff classification purposes. Although it is not mentioned in your ruling request, it is presumed that the ballerina shoe is intended for indoor use. You provided an F.O.B. value of $2.70 per pair.The applicable subheading for the women’s ballerina shoe identified as item number A020FA00875 will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other. The rate of duty will be 12.5% 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