The tariff classification of footwear from China

N167719 June 21, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Rebecca Montgomery New Balance Athletic Shoe, Inc. 10 International Way Lawrence, MA 01843-1064 RE: The tariff classification of footwear from China Dear Ms. Montgomery: In your letter dated May 20, 2011 you requested a tariff classification ruling. The submitted half-pair sample identified as style WW835BP, is a women’s below-the-ankle closed toe/heel shoe with a molded rubber/plastic “cup” outer sole. The 100% textile upper which you describe as polyester knit mesh and non-woven synthetic suede, features a one and a half inch wide elastic strap at the instep. This shoe is considered a “slip-on” for tariff classification purposes and is neither “protective” nor does it have a foxing or a foxing-like band. The applicable subheading for style WW835BP 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 sloes of rubber or plastics: not sports or athletic footwear; footwear of the slip-on type that is neither “protective” nor does it have a foxing or a foxing-like band; footwear that is not less than 10 percent by weight of rubber or plastics; other: for women. 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