The tariff classification of footwear from China

N176567 August 19, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.7090 Mr. Nicholas J. Svab 202 Wagon Wheel Way Wilmington, NC 28411 RE: The tariff classification of footwear from China Dear Mr. Svab: In your letter dated July 19, 2011 you requested a tariff classification ruling for two styles of children’s sneakers. The submitted half pair samples identified as styles “JH-84442(1)” and “JH-CH10251(1)” are children’s sneakers that do not cover the ankle. They each have molded rubber/plastic outer soles which substantially encircle and overlap the uppers by at least 3/16th of an inch, thereby constituting a foxing or a foxing-like band. You provided a component material breakdown of each upper by percentage; 86.32% PU, 13.68% textile mesh and 90.28% PU, 9.72% textile mesh, respectively. Each upper features two Velcro® closures at the instep which secure the sneaker to the wearer’s foot. In a subsequent communication with our office, you provided F.O.B. values of $5.20/pair and $5.37/pair, respectively. In your letter, you suggest that these sneakers be classified under subheading 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear that does not have a foxing or a foxing-like band. We disagree with this suggested classification. The applicable subheading for styles “JH-84442(1)” and “JH-CH10251(1),” children’s sneakers will be 6402.99.7090, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper; footwear not 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; footwear not of the slip-on type; valued over $3 but not over $6.50/pair; other: other. The rate of duty will be 90 cents / pair + 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