The tariff classification of footwear from China

N245245 September 12, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Mr. Raymond Mapa Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of footwear from China Dear Mr. Mapa: In your electronic ruling request submitted on August 15, 2013 you requested a tariff classification ruling. The photograph of the footwear sample submitted by you is identified as a women’s slip-on high heel shoe, style Y00856 P0222 “Drink Party Crazy Maryl,” with a rubber or plastics outer sole and spiked heel. The predominately textile material upper (79%) has a rubber or plastics heel quarter, does not have a foxing or a foxing-like band and is not protective. You state that the shoe’s total weight is 287.8 grams, 165.8 grams of which is rubber or plastics. The rubber or plastics accounts for more than ten percent of the shoe’s total weight. The applicable subheading for the women’s high heel shoe, style Y00856 P0222 “Drink Party Crazy Maryl,” will be 6404.19.3960, 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 textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear of the slip-on type; 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, Myles B. Harmon Acting Director National Commodity Specialist Division