The tariff classification of footwear from China

N025754 April 17, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.6090 ; 6404.19.7090 Mr. J. Epstein W.N. Epstein & Co., Inc. 4433 Woodson Road St. Louis, MO 63134 RE: The tariff classification of footwear from China Dear Mr. Epstein: In your letter dated April 4, 2008, on behalf of Trimfoot Co. LLC, you requested a tariff classification ruling for two infant’s shoes identified as Style #61012 and Sample #6344 and a women’s shoe identified as Sample #84829. Style #61012 is identified as a size 3 baby shoe with a functionally stitched rubber/plastic material upper that does not cover the ankle and a rubber/plastic sole. The shoe has a foxing-like band applied at the sole and overlapping the upper, it does not have open-toes or open-heels and it has a functional hook-and-loop strap closure. You have informed this office by telephone that the shoe will be valued at not over $3.00 per pair. Sample #6344 is identified as a size 2 baby shoe with a predominately cotton textile material upper that is not a slip-on and that does not have open-toes or open-heels. The shoe has an outer sole of both rubber/plastics and suede leather, with rubber/plastic being the constituent material of the outer sole with the greatest surface area in contact with the ground. You have informed this office by telephone that the shoe will be valued at over $3.00 but not over $6.50 per pair. The applicable subheading for the baby shoe, Style #61012, will be 6402.99.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which does not cover the ankle; other; which has a foxing or foxing-like band; other; and which is valued not over $3.00 per pair. The rate of duty will be 48% ad valorem. The applicable subheading for the baby shoe, Sample #6344, will be 6404.19.7090, 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 does not have an open-toe or open-heel; which is not a slip-on; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 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/. Your inquiry does not provide enough information for us to give a classification ruling on the women’s shoe identified as Sample #84829, which has a leather sole and an upper (ESAU) of both leather and textile materials. Your request for a classification ruling for this shoe should include an accurate external surface area upper (ESAU) material percentage measurement, preferably by an independent lab. If the ESAU is predominately textile materials, please also provide the component material weight percentage breakdown. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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