The tariff classification of footwear from China

N029439 June 10, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.6040 Ms. Irma Ruiz Logfret, Inc. 101 Park Ave. Hoboken, NJ 07030 RE: The tariff classification of footwear from China Dear Ms. Ruiz: In your letter dated May 23, 2008, on behalf of your client Solomon S.A., you requested a tariff classification ruling. The submitted sample, identified as the style name “Stratos” running shoe, is a below the ankle height lace-up athletic type shoe that you indicate is intended for running and/or hiking in rough terrain. You state that this is a men’s shoe and you have provided a pictorial advertisement to evidence that a women’s version of this shoe is also available. The shoe has a predominately leather material upper, with an external surface area consisting of leather, textile and rubber/plastics materials assembled by stitching. You have provided external surface area upper material percentage measurements stating that the upper is 64% leather, 18% textile and 18% rubber/plastics. The shoe also has a flexible molded rubber/plastic bottom/sole with a foxing band. You state that the shoe will be valued at over $12.00 per pair. The applicable subheading for the men’s style name “Stratos” running shoe will be 6403.99.6040, 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; other; for men, youths and boys; other. The rate of duty will be 8.5% 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/. 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