The tariff classification of footwear from China

N200438 February 3, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Jane Sheridan Brown Shoe Company, Inc. 8300 Maryland Avenue St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated January 12, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style “Jamie 268399,” is a women’s closed toe/closed heel slip-on “walking” shoe with a molded rubber/plastics outer sole and a predominately textile upper which does not cover the ankle. You state that the upper is “lightly coated” (presumably with rubber or plastics) but does not obscure the underlying textile fibers. We agree with this contention. The upper features a tongue which is stitched to either side of the upper (thereby restricting the expansion and contraction of the shoe opening) and non-functional laces which as a result of the “restricted opening,” neither have to be tied nor untied to secure and/or remove the shoe. You also state that the shoe has a foxing-like band which encircles the circumference of the shoe by more that 40%. An examination of the shoe by our office reveals that the molded sole substantially encircles the entire shoe by more than 60% and overlaps the upper by ¼ of an inch at its narrowest point. You provided an F.O.B. value over $12.00/pair. The applicable subheading for the women’s walking shoe, style “Jamie 268399” will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: footwear with outer sloes of rubber or plastics: not sports footwear; footwear of the slip-on type: footwear having a foxing or foxing-like band; valued over $12.00/pair: for women. The rate of duty will be 9% 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, Thomas J. Russo Director National Commodity Specialist Division