The tariff classification of footwear from China

N021477 January 16, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Mr. Erin Boyer Midwest Quality Gloves, Inc. P.O. 260 Chillicothe, MO 64601 RE: The tariff classification of footwear from China Dear Mr. Boyer: In your letter dated December 28, 2007 you requested a tariff classification ruling. The submitted sample, no style name or number indicated, is described as a women’s slip-on “canvas clog” shoe with a closed- toe, open-heel upper that you state is of a 100% cotton canvas textile material. The shoe also has a rubber/plastic sole and a foxing or foxing-like band. The applicable subheading for this women’s “canvas clog” shoe will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plastics. 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/. 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