The tariff classification of footwear from China

N233996 November 5, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Michelle Fudalik Stride Rite Sourcing International, Inc. 191 Spring Street P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of footwear from China Dear Ms. Fudalik: In your letter dated October 3, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as stock #CG47003F, is a girl’s closed toe/closed heel “ballet flat” with a rubber or plastics outer sole and upper that does not cover the ankle. The shoe features three decorative textile bows, each of which is attached to the vamp with a single rivet. These textile bows are considered “loosely attached appurtenances” and are excluded from the external surface area measurement of the upper. The shoe has a rubber or plastics elasticized strap across the instep. It does not have a foxing or a foxing-like band and it is not “protective.” The applicable subheading for the girl’s “ballet flat” will be 6402.99.3171, 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% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. 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