The tariff classification of footwear from China

N074020 September 4, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3115, 6402.99.6090 Inter-Orient Services 1455 Monterey Pass Rd., Suite #205 Monterey Park, CA 91754 RE: The tariff classification of footwear from China Dear Sirs: In your letter dated August 26, 2009 you requested a tariff classification ruling on behalf of Happy New Star Inc., for two athletic style shoes identified as Style # 09-65K and 09-65I. The submitted sample of Style # 09-65I is an infant size 8 lace-up athletic shoe with an outer sole and upper of rubber/plastics. The molded outer sole overlaps the upper by 1/8 inch or more and substantially encircles the shoe. The shoe has a foxing or foxing-like band. You have provided a value of $2.50/pair for this style. The applicable subheading for Style # 09-65I 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: other: other: valued not over $3/pair. The rate of duty will be 48 percent ad valorem. The submitted sample of Style # 09-65K is a miss’s size 2 lace-up athletic shoe with an outer sole and upper of rubber/plastics. The molded outer sole overlaps the upper by less than ¼ inch’ therefore the shoe does not have a foxing or foxing-like band. The applicable subheading for Style # 09-65K will be 6402.99.3115, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: footwear having uppers of which over 90 percent of the external surface area (Including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: other, tennis shoes, basketball shoes, gym shoes, training shoes and the like, other. The rate of duty will be 6 percent 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