The tariff classification of footwear from China

N094880 March 5, 2010 CLA-2-64 OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145 Ms. Mei C. Li Marubeni America Corporation 375 Lexington Avenue, 6th Flr. New York, NY 10017 RE: The tariff classification of footwear from China Dear Ms Li: In your electronic ruling request submitted on February 18, 2010 you requested a tariff classification ruling for a men’s shoe. This ruling is being issued based upon the accuracy of your statements regarding the constituent material used to manufacture the shoe and may be verified at the time of importation. The illustrative sample which you identify in descriptive literature as Model “LarrBrio Tuxedo Shoe,” is a men’s below-the-ankle lace-up shoe with an outer sole composed of rubber/plastics. You state that the external surface area of the upper is composed of microfiber synthetic leather coated with polyurethane. The Interim Footwear Invoice provided by you indicates that the material having the greatest external surface area of the upper (excluding accessories or reinforcements) is rubber/plastics. Illustrative documentation provided by you shows this to be the only material that comprises the upper. The applicable subheading for Model “LarrBrio Tuxedo Shoe,” men’s shoe will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories and reinforcements) is rubber or plastics (except footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for men: 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division