The tariff classification of footwear from China

N173759 July 21, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Franco Grutti Seajet Express, Inc. 46 Arlington Street Chelsea, MA 02150 RE: The tariff classification of footwear from China Dear Mr. Grutti: In your undated letter received on July 1, 2011 you requested a tariff classification ruling on behalf of your client, Stem Footwear, Inc. The submitted half-pair sample identified as Stem™ “Origins Series” Footwear (no style name) is a women’s below-the-ankle casual shoe with a very thin “injection blown rubber” outer sole. You state that this thin design provides “the natural health benefits of stimulating the nerve endings on the bottom of the foot, resulting in healthier feet and a more natural experience.” The textile upper is comprised of synthetic microfiber (with visible fibrous material on its surface) and woven textile material. It features a drawstring closure which when tightened, secures the shoe to the wearer’s foot. The shoe does not have a foxing or a foxing-like band and has an F.O.B. value of $14.20 per pair. The applicable subheading for Stem™ “Origin Series” Footwear, a women’s casual shoe 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: footwear with outer soles of rubber or plastics: not sports or athletic footwear; 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