The tariff classification of footwear from China

N029817 June 13, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.20.4090, 9902.22.51 Mr. Scott Harris Revolution Dancewear 6100 W. Howard St. Niles, IL 60714 RE: The tariff classification of footwear from China Dear Mr. Harris: In your letter dated May 21, 2008 you requested a tariff classification ruling. The submitted half pair sample identified as a “ballet slipper,” style #160, is a girl’s size 2 (M), low-top shoe with a soft canvas textile material upper that has an elasticized textile strap to be tied around the ankle and also, as you state, a topline lace string that can be tightened for a better fit. The slipper has an outer sole comprised of both textile and sewn-on suede leather component materials, with leather as the constituent material having the greatest surface area in contact with the ground. The slipper also has a textile insole with rigid fiberboard backing and we will presume it will be valued at over $2.50 per pair. The applicable subheading for this girl’s/misses ballet slipper, style #160, will be 6404.20.4090, 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); which has an outer sole of leather or composition leather; in which the shoe, by weight, is under 10% of rubber and/or plastics, or not over 50% as a total of textile plus rubber and plastics; valued over $2.50 per pair. The rate of duty will be 10% ad valorem. As the result of recent legislation, this “ballet slipper” for little girl’s/misses size 2(M) is eligible for temporary duty free treatment under subheading 9902.22.51, HTSUS, which provides for footwear with outer soles of leather or composition leather and uppers of textile materials, valued over $2.50 per pair, the foregoing other than for men or women (provided for in 6402.20.40). 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