The tariff classification of footwear from China

N230436 August 30, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Roger Crain Harmonized Tariff Services, LLC 11901 Reynolds Avenue Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated August 7, 2012 you requested a tariff classification ruling on behalf of your client, Cougar Shoes, Inc. The submitted half pair sample identified as style “SAILMAKER-6,” is a women’s size 6 closed toe/closed heel lace-up “boat shoe” with a rubber or plastics outer sole and upper. The upper (which does not cover the ankle), features non-removable decorative textile cord on either side and two vent holes on the medial side. You provided a “Report of Laboratory Analysis” from your sister company Customs Laboratory Services, LLC, the results of which provide a component material breakdown of the upper by percentage. This breakdown shows rubber or plastics as the constituent material having the greatest external surface area (94.8%) inclusive of accessories or reinforcements. The shoe does not have a foxing or a foxing-like band nor is it protective against water, oil, grease or chemicals or cold or inclement weather. The applicable subheading for the women’s boat shoe, style “SAILMAKER-6” 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% 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