The tariff classification of men’s footwear from China

N095696 March 18, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Linda M. Rasco Metro P.O. Box 1066 Champlain, NY 12919 RE: The tariff classification of men’s footwear from China Dear Ms. Rasco: In your letter dated February 24, 2010 you requested a tariff classification ruling on behalf of INA International Ltd. for two styles of men’s bowling shoes. Style SKU# 351040 is a men’s size 9 lace-up bowling shoe that has an upper composed of rubber/plastic. The bottom of the shoe has a suede material sliding pad affixed to its surface, which you state comprises 59.55% of the outer sole, thereby resulting in an outer sole of predominately leather material. Style SKU# 350944 is a men’s size 9 lace-up bowling shoe that has an upper composed of rubber/plastic. The bottom of the shoe has a microfiber material sliding pad affixed to its surface, which you state comprises 59.55% of the outer sole, thereby resulting in an outer sole of predominately textile material. The applicable subheading for both Style SKU# 351040 and Style SKU# 350944, men’s bowling shoes will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5% 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division