The tariff classification of footwear from China

N110540 July 8, 2010 CLA-2-64:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 4202.92.3031, 6404.19.3560  Ms. Jamie Kreitman Jamie Kreitman®/Kreitman Knitworks, Ltd.239 Beechwood Road Ridgewood, NJ 07450 RE:     The tariff classification of footwear from China Dear Ms. Kreitman:In your letter dated June 11, 2010 you requested a tariff classification ruling for two half pairs of “ballet shoes.”The submitted samples identified by you as style names “GL-7 Peep Toe Ballet” and “GL-8 Ballet,” are women’s casual style shoes of the slip-on type with textile material uppers that do not cover the ankle. The material component breakdown of the outer soles provided by you is 60% rubber, 30% filler and 10% rubber oil and foamer. Each outer sole has a separately applied rubber/plastic heel. You state that the uppers are composed of 100% “satin fabric” polyester and feature ornamentation attached to the vamp of the shoes composed of what appears to be plastic faceted “jewels” and “diamond” chips. Both shoes will be packaged with a 100% satin fabric polyester drawstring pouch, presumably for storage of the shoes when not being worn. This drawstring travel bag is constructed with an outer surface of 100% polyester textile material. The bag has a main storage compartment with a drawstring closure and no additional features. It is designed to provide protection, portability, organization and storage to a pair of ballet shoes and other personal effects during travel. It measures approximately 7.5" (W) x 10" (H). The applicable subheading for the drawstring bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with an outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6% ad valorem. The applicable subheading for both style names “GL-7 Peep Toe Ballet” and “GL-8 Ballet” will be 6404.19.3560, HTSUS, which provides for footwear, in which the uppers’ external surface is textile materials (excluding accessories or reinforcements); in which the outer soles’ external surface is rubber/plastics materials; which is of the slip-on type and does not have a foxing or a foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. 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