The tariff classification of footwear from China

N196435 December 13, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.91.9045 Ms. Jeannine Greener Eddie Bauer LLC 10401 NE 8th Street, Ste 500 Bellevue, WA 98004 RE: The tariff classification of footwear from China Dear Ms. Greener: This letter replaces ruling letter N189277 which was issued to you on November 18, 2011. The current style number was subsequently submitted. A corrected ruling follows. In your letter dated October 12, 2011, you requested a tariff classification ruling. The sample submitted, identified as style # 020-4699, is a woman’s shoe with a lace-front, suede upper that covers the ankle. The shoe has a jute wrapped, wedge heel and a rubber and plastics outer sole. You suggest classification in 6403.99.90, Harmonized Tariff Schedule of the United States (HTSUS), the provision for footwear that does not cover the ankle. As the shoe covers the ankle bone when worn, it will be classified accordingly. The applicable subheading for the woman’s shoe will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10% 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