The tariff classification of footwear from China

N232916 October 2, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4980 Ms. Carolyn B. Malina Lands End, Inc. 5A Lands End Lane Location #5a3-059 Dodgeville, WI 53595 RE: The tariff classification of footwear from China Dear Ms. Malina: In your letter dated August 30, 2012 you requested a tariff classification ruling. The submitted sample which you identify as style #423616, is a girl’s slip-on “ballet flat” with a rubber or plastics outer sole. You state that the upper consists of .8mm “patent pu” which covers an underlying material of “pu” rubber or plastics. Stitched to and encircling the entire top line of the shoe is textile edging. There is also a textile bow securely attached to the top of the vamp with multiple stitches. The textile edging which overlaps the upper by 3/16ths of an inch along with the textile bow (both considered accessories or reinforcements), accounts for more than 10% of the external surface area of the upper. The shoe does not have a foxing or foxing-like band and is not “protective.” The applicable subheading for the girl’s ballet flat, style #423616 will be 6402.99.4980, 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: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: other: other: other. The rate of duty will be 37.5% 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