The tariff classification of footwear from China

N006715 February 27, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Jeannine Greener Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of footwear from China Dear Ms. Greener: In your letter dated February 2, 2007 you requested a tariff classification ruling. The submitted sample, identified as Item # 020-2395, is a women’s casual slip-on shoe with an upper comprised of both leather and textile fabric material that does not cover the ankle. You state in your letter that the external surface area of the upper is 56% leather and 44% textile. The shoe upper has a suede leather toe portion with 1¼-inch high suede leather sides that are lasted under and encircle the shoes lower circumference and an additional 1-inch wide leather band that overlays and also encircles the upper at the sole. The remaining instep vamp portions and sides of the upper, including two small elasticized side panels are of textile material. There is an additional ¾-inch wide leather band at the back of the heel that is sewn to other leather upper surface area materials and adds support and structure to the upper. The shoe has a cemented-on rubber/plastic sole. We will presume that the shoe will be valued at over $2.50 per pair. The applicable subheading for the shoe, Item # 020-2395, will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for women. The rate of duty will be 10% 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