The tariff classification of footwear from China

N211318 April 12, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.8960 Ms. Sandy Pray JAG Footwear, Accessories & Retail Corp. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Pray: In your letter dated March 23, 2012 you requested a tariff classification ruling. The submitted sample identified as style name “ELLERY,” is a women’s flat shoe with a rubber or plastics outer sole and a predominately textile upper. The upper features two elasticized textile straps which criss-cross at the instep and help secure the shoe to the wearer’s foot. The molded rubber or plastics outer sole overlaps the upper by at least a ¼ of an inch and substantially encircles the shoe, thereby constituting a foxing or a foxing-like band. You provided an F.O.B. value of $8.50/pair. The applicable subheading for the women’s flat shoe identified as style name “ELLERY” will be 6404.19.8960, 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 soles of rubber or plastics: other: other: valued over $6.50 but not over $12/pair: other: for women. The rate of duty will be 90 cents/pair + 20% 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