The tariff classification of footwear from China

N162180 May 19, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Sandy Pray JAG Footwear Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Pray: In your letter dated April 20, 2011 you requested a tariff classification ruling. The submitted half-pair sample identified as style name “GILNORA2,” is a women’s above-the-ankle/below-the-knee fashion boot with a molded rubber/plastics wedge outer sole. The predominately textile upper, as stated by you, is comprised of a suede leather “foot” and approximately one inch topline, and a mutton “faux fur” shaft. The boot features a non-functional leather strap with a hook and loop double snap closure which encircles the ankle and a functional single lace closure at the topline which secures the shaft to the wearer’s leg. You provided an F.O.B. value of $24.00. The applicable subheading for style name “GILNORA2” will be 6404.19.9060, 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 textile materials: other: other: valued over $12.00/pair: for women. The rate of duty will be 9% 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