The tariff classification of footwear from China

N170758 July 5, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Antoinette McKnight American Shipping Company, Inc. 250 Moonachie Road, 5th Flr. Moonachie, NJ 07074 RE: The tariff classification of footwear from China Dear Ms. McKnight: In your letter dated June 7, 2011 you requested a tariff classification ruling on behalf of your client, Amerimark Direct, LLC. The submitted half-pair sample identified as item #160104, is a women’s closed-toe/heel slip-on casual shoe with a rubber outer sole and a polyurethane upper. Sewn into each side of the upper is elastic gore which facilitates the “putting on” and removal of the shoe. The shoe does not have a foxing or a foxing-like band nor is it “protective.” The applicable subheading for item #160104, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women. The rate of duty will be 6 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