The tariff classification of footwear from China

N189388 November 18, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.31 Mr. John B. Pellegrini McGuireWoods LLP 1345 Avenue of the Americas New York, NY 10105 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated October 12, 2011, you requested a tariff classification ruling on behalf of Payless ShoeSource, Inc. The sample submitted, identified as lot no. 92223, is a woman’s below the ankle shoe with an outer sole of molded rubber or plastics. A faux leather collar with eyelets and a lace is stitched around the topline of the rubber or plastics upper with additional stitching on the lateral and medial sides of the foot. The inside of the shoe is lined with a thin layer of faux fur on the top and sides of the foot only. The shoe would not be considered protective against cold or inclement weather. The applicable subheading for the woman’s shoe, lot no. 92223, will be 6402.99.31, Harmonized Schedule of the United States (HTSUS), which provides for other 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 such as those mentioned in note 4(a) to this chapter) is rubber or plastics…: other: other. 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