The tariff classification of footwear from China

N151127 March 28, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3580  Mr. Peter Salvato Import Commodity Group, Ltd.500 Merrick Road Lynbrook, NY 11580 RE:     The tariff classification of footwear from China Dear Mr. Salvato:In your letter dated February 24, 2011 you requested a tariff classification ruling on behalf of your client, Celebrity International, Inc..The submitted samples identified as Crossover Sock “Skidders” style #’s XY4419 and XY3103, are pairs of infant “slipper sock” footwear with man-made knit textile uppers that cover the ankle. The outer soles are made of rubber/plastics. In a subsequent telephonic communication with our office, you stated that each pair has an F.O.B. value $0.70 per pair.  The applicable subheading for the Crossover Sock “Skidders,” style #’s XY4419 and XY3103 will be 6404.19.3580, 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: footwear of the slip-on type that is not protective and does not have a foxing or a foxing-like band; footwear that is not less than 10 percent by weight of rubber or plastics; other: other. The rate of duty will be 37.5% 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