The tariff classification of footwear from China

N161528 May 13, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.60 Mr. Greg Mullin Green Market Services Co. 1105 West Chestnut Street Brockton, MA 02301 RE: The tariff classification of footwear from China Dear Mr. Mullin: In your letter dated April 15, 2011 you requested a tariff classification ruling. The submitted half-pair sample which you identify as style “ICH30831,” is a men’s “moccasin-type” slip-on shoe with a rubber/plastic outer sole and a predominately cow suede upper. The percentages provided by you for the component materials that comprise the upper are 58% cow suede and 42% fabric. The applicable subheading for style “ICH30831” will be 6403.99.60, 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 leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% 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