The tariff classification of footwear from China

N155215 April 7, 2011 CLA-2-64:OT:RR:NC:N4:447 Mr. Brian G. Pearce Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 TARIFF NO.: 6404.19.3560 RE: The tariff classification of footwear from China Dear Mr. Pearce: In your letter dated March 11, 2011 you requested a tariff classification ruling. The submitted half pair sample identified by you as a women’s ballet slipper, “DAWGS,” is a closed toe/heel slip-on shoe with a micro-fiber upper and a rubber/plastic outer sole of graduated thickness from 3/16 to 5/16 of an inch, front to back. The shoe is not “protective” and does not have a foxing or a foxing-like band. The applicable subheading for the women’s ballet slip-on shoe will be 6404.19.3560, 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: not sports footwear; footwear of the slip-on type; not less than 10 percent by weight of rubber or plastics; other: for women. The rate of duty will be 37.5 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