The tariff classification of footwear from China.

N154084 April 6, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Nanette L. DeSanto HH Brown 124 West Putnam Avenue Greenwich, CT 06830 RE: The tariff classification of footwear from China. Dear Ms. DeSanto: In your letter dated March 11, 2011 you requested a tariff classification ruling. The submitted half-pair sample identified as “Fayola FS0794-10,” is a woman’s over-the-ankle/below-the knee fashion boot which has a molded rubber or plastics wedge heel sole/outer sole. The forefoot section of the outer sole has textile material applied to it, which you state, will be removed from future production. You request that the ruling address future production of this boot with outer soles of rubber or plastics material. The textile upper features an approximately three inch faux-fur collar at the shaft’s topline and an eight inch functional slide fastener closure on the shaft’s medial side which facilitates the “putting-on” and removal of the boot, as well as secures it to the wearer’s leg. You state that the boot is neither “protective” nor has a foxing or a foxing like band and has an FOB value over $12/pair. The applicable subheading for style“Fayola FS0794-10” will be 6404.19.9060, 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 $12/pair: for women. The rate of duty will be 9 percent 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