The tariff classification of footwear from China

NY M81330 April 10, 2006 CLA-2-64:RR:NC:SP:247 M81330 CATEGORY: Classification TARIFF NO.: 6404.19.80 Mr. Gene Schwam Aircargo Brokerage Company 5301 N.W. 74th Avenue Suite 204 Miami, FL 33166 RE: The tariff classification of footwear from China Dear Mr. Schwam: In your letter dated March 21, 2006, on behalf of your client the Olem Shoe Corporation, you requested a tariff classification ruling. The submitted half pair sample, identified as Style #19712 and as Manufacturer’s #MD61830, is a women’s woven textile material upper boot, approximately 8-inches high, with a rubber/plastic sole. The boot upper is decorated with textile embroidery and with numerous small glass stones and metal studs. It has a textile tongue, a functional shoelace closure with metal eyelets and a 1-inch wide woven textile rope-like sidewall wrap applied at the sole. You have informed this office by telephone that this fashion boot will be valued at more than $6 but not over $12 per pair. This textile upper boot has a rubber/plastic outer sole and your suggested classification under subheading 6405.20.30, HTSUS, is not applicable. The applicable subheading for the fashion boot, identified as Style #19712 and as Manufacturer’s #MD61830, will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open toes or open heels; which is not a slip-on; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% 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/. We are returning the sample as you requested. 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division