The tariff classification of footwear from China

N248813 January 17, 2014 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Suzanne M. Simms SMSportz Design, LLC 205 DeAnza Blvd., #37 San Mateo, CA 94402 RE: The tariff classification of footwear from China Dear Ms. Simms: In your electronic ruling request submitted on December 18, 2013 you requested a tariff classification ruling. The item in question is identified by you as a single piece, injection molded polyurethane rubber or plastics “sport shoe cover” (no style name/number provided) that does not cover the ankle. You state that this shoe cover is designed to be worn over the cleats of existing sports footwear both before and after games/practices to protect the cleats from premature wear. It is also designed to protect external car and home floors and/or carpets from cleat scratches. This item is a type commonly worn by both sexes (“unisex”) and is classified as “footwear for women” for tariff classification purposes. The applicable subheading for the sport shoe cover will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women. The rate of duty will be 6 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, Gwenn Klein-Kirschner Acting Director National Commodity Specialist Division