The tariff classification of footwear from China

N142815 February 4, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.80 Ms. Kim Gurski Under Armour Performance Apparel 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of footwear from China Dear Ms. Gurski: In your letter dated January 7, 2011 you requested a tariff classification ruling. The submitted half pair sample identified as style #1228553A, is a below-the-ankle slip-on “casual” shoe which has a unit molded rubber/plastics outer sole that overlaps the upper by at least ¼ of an inch, thereby constituting a foxing or a foxing-like band. The upper is comprised predominately of textile mesh and elastic textile gore. You state that this shoe will be offered in both men’s and women’s sizes and provided an F.O.B. value of $9.24 per pair. The applicable subheading for style #1228553A will be 6404.19.80, 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 textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $6.50 but not over $12/pair. The rate of duty will be 90 cents/pair + 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