The tariff classification of footwear from China

N255687 August 18, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Demetrius D. Jones Crane Worldwide Trade Service 690 Airport South Parkway Atlanta, GA 30349 RE: The tariff classification of footwear from China Dear Ms. Jones: In your letters dated December 20, 2013 and July 17, 2014 you requested a tariff classification ruling. The submitted sample identified as “Spikease” is a pair of shoe bottom covers designed to be worn under the forefoot of track shoes. The upper consists of two neoprene straps secured over the toes with a hook and loop closure. The rubber or plastics outer sole covers the spikes of the track shoes to protect the spikes from wear, the ground from the spikes, and adjacent items while transporting in a bag. You provided a value of $4.04 per pair. The applicable subheading for the “Spikease” shoe bottom cover 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 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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division