The tariff classification of footwear from China

N234159 November 9, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza, 25th Floor New York, NY 10001 RE: The tariff classification of footwear from China Dear Mr. Victoria: In your letter dated October 8, 2012 you requested a tariff classification ruling. The submitted half pair sample identified as style “MJUMPER,” is a women’s lace-up “fashion” sneaker which has a rubber or plastics outer sole and upper that covers the ankle. The upper has a slide fastener closure on the lateral side which accounts for less than 10% of the upper’s external surface area. You contend that the sneaker has a foxing-like band which overlaps the upper by the requisite ¼ of an inch at the forefoot only. A physical examination by our office confirms this contention and reveals that the sole does not substantially overlap the upper by the requisite ¼ of an inch to constitute a foxing-like band. The sneaker is not protective against water, oil, grease, chemicals or cold or inclement weather. The applicable subheading for the women’s “fashion” sneaker, style “MJUMPER” will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: 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