The tariff classification of footwear from China

N240616 May 8, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Peta-Gaye Bent Jimlar Corporation Empire State Building 350 Fifth Avenue New York, NY 10118 RE: The tariff classification of footwear from China Dear Ms. Bent: In your letter dated April 8, 2013 you requested a tariff classification ruling. The submitted half-pair sample identified as style number ASR-1039A “Zumba,” is a women’s slip-on shoe with a molded rubber or plastics outer sole which overlaps the upper by the requisite ¼ of an inch and encircles the shoe’s perimeter by 49.87% (based on laboratory test results provided by you). The predominately textile upper does not cover the ankle and the shoe is not “protective.” You provided an F.O.B. value over $12/pair and suggest classification under subheading 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear that has a foxing or a foxing-like band. We disagree with this suggested classification based upon the percentage of the molded outer sole that overlaps the upper by the requisite ¼ of an inch and encircles the perimeter of the shoe. The applicable subheading for the women’s slip-on shoe, style number ASR-1039A “Zumba,” will be 6404.19.3960, 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: not sports footwear; footwear of the slip-on type, not designed to be a protective and not having a foxing or a foxing-like band; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. 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