The tariff classification of a woman’s shoe from China

N241416 May 28, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Maria Caniz Cels Enterprises Inc. 3485 S. La Cienega Blvd. Los Angeles, CA 90016 RE: The tariff classification of a woman’s shoe from China Dear Ms. Caniz: In your letters dated March 20, 2013, and April 22, 2013, you requested a tariff classification ruling. The sample submitted with your second request was examined and is being returned. Style Sogno is a woman’s open-toe, wedge-heel sandal. The leather upper has a strap measuring approximately one inch in diameter with a metal closure and a slide fastener closure at the back. The strap does not cover the ankle. The applicable subheading for the woman’s shoe - Style Sogno, will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair other: other: for women: other. The rate of duty will be 10 percent 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