The tariff classification of footwear from China

N146237 March 1, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Wynoka Harris Skechers USA, Inc. 228 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Harris: In your electronic ruling request submitted on February 2, 2011 you requested a tariff classification ruling. The illustrative sample is identified by you in descriptive literature (no style number has been assigned) as a children’s below-the-ankle closed toe/heel slip-on shoe of injection molded EVA rubber/plastic. The shoe features numerous vent holes at the vamp and heel and is decorated with three securely attached textile heart shaped ornaments at the vamp, the centers of which contain plastic “gemstones.” This ornamentation is considered “accessories or reinforcements” for tariff classification purposes and does not account for more than ten percent of the external surface area of the upper. The shoe does not have a foxing or a foxing-like band and is not “protective.” You suggest that this shoe be classified under subheading 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides in pertinent part; footwear for women. We agree with this suggested classification to the eighth digit only. The applicable subheading for the children’s shoe will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: 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