The tariff classification of footwear from China

N098957 April 23, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.59.90 Mr. Robert A. Rivers Rhythmwear LLC 303 East Constance Rd Debary, FL 32713 RE: The tariff classification of footwear from China Dear Mr. Rivers: In your letter dated March 24, 2010 you requested a tariff classification ruling. A description of Dance Shoes was submitted with your letter. The shoes are described as having uppers made of either pig or cow leather, foam insoles, and outer soles made of suede. They are attached to the feet with either a leather and satin or nu-buck strap and a metal clasp. You have not provided information regarding gender or size availability. It is the opinion of this office that the shoes could be worn by both sexes. The applicable subheading for the Dance Shoes will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: other: other: for other persons. The rate of duty will be 10 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