The tariff classification of footwear from Indonesia

N243742 July 30, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.59.1561 Ms. DeeDee DeSmet Adidas 5055 N. Greeley Avenue Portland, OR 97217 RE: The tariff classification of footwear from Indonesia Dear Ms. DeSmet: In your letter dated June 27, 2013 you requested a tariff classification ruling. The submitted sample identified as article D67463 “F50 Adizero Crib,” is an infant’s crib shoe with a predominately leather outer sole and leather upper that does not cover the ankle. The upper has two Velcro® hook and loop closures at the instep which secure the shoe to the baby’s foot. The shoe is considered “turned” footwear because the upper is stitched to the sole wrong side out before being turned right side out again. The applicable subheading for article D67463 “F50 Adizero Crib” will be 6403.59.1561, 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 with outer soles of leather: other: other: turn or turned footwear: other. The rate of duty will be 2.5% 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