The tariff classification of footwear from China

N171376 July 12, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Ms. Yan Wu American Sporting Goods Corporation 101 Enterprise, Suite 200 Aliso Viejo, CA 92656 RE: The tariff classification of footwear from China Dear Ms. Wu: In your letter dated June 9, 2011 you requested a tariff classification ruling. The submitted sample which you identify as style K24115WSJI, a women’s “toning” shoe, is a slip-on shoe with a two-piece rubber/plastic outer sole. You state that the upper, which does not cover the ankle, is synthetic leather (rubber/plastics for tariff classification purposes) and features textile embroidery along the sides and vamp, a textile logo and textile edging stitched to and encircling the entire top line of the shoe. The textile embroidery, along with the logo and edging (all considered accessories or reinforcements) accounts for more than 10% of the external surface area of the upper. The shoe does not have a foxing or a foxing-like band and is not protective. The applicable subheading for style K24115WSJI will be 6402.99.4060, 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: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; 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