The tariff classification of footwear from China

N193276 December 8, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway, 11th Floor New York, NY 10003 RE: The tariff classification of footwear from China Dear Ms. Lee: In your letter dated November 11, 2011 you requested a tariff classification ruling for two styles of women’s footwear. The submitted samples identified by you as style #’s 64450 and 36016 are women’s one-piece injection molded rubber or plastics slip-on “rain ballet flats” which have a rubber bow and a textile bow attached to their respective uppers with a single rivet and a single stitch, respectively. These bows are considered “loosely attached appurtenances” and are excluded from the external surface area measurement of the uppers. Both of these shoes are closed toe/heel, do not cover the ankle and are neither protective against water nor do they have a foxing or a foxing-like band. The applicable subheading for the “rain ballet flats,” style #’s 64450 and 36016 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