The tariff classification of footwear from China

N039095 October 8, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.20.4060 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of footwear from China Dear Mr. Mulvihill: In your letter dated September 11, 2008, on behalf of Mondor Ltd., you requested a tariff classification ruling for a dance shoe, style # 57011. The submitted sample is identified as women’s “dance shoes” and described by the sales catalog page that was also provided as a pair of “half sole sandals” perfect for dancing. This slip-on type footwear has an upper comprised of several textile material straps which are made to slip between and around the toes and over the front half portion of the wearer’s foot. The “half sole” dance shoe also has a suede leather foot bed and a suede leather outer sole that will contact the ground when in use. We will presume for classification purposes that this footwear will be valued at over $2.50 per pair, since a value per pair was not provided. The applicable subheading for the dance shoe, style # 57011, will be 6404.20.4060, 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 is leather or composition leather; in which the shoe, by weight, is less than 10% rubber and plastics or not over 50% as a total of textile plus rubber and plastics; and which is valued over $2.50 per pair. The rate of duty will be 10% ad valorem. If valued not over $2.50 per pair, the applicable subheading will be 6404.20.2060, 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 is leather or composition leather; in which the shoe, by weight, is less than 10% rubber and plastics or not over 50% as a total of textile plus rubber and plastics; and which is valued not over $2.50 per pair. The rate of duty will be 15% 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