The tariff classification of a slip-on shoe from China

N180415 September 9, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Sandy Pray JAG Footwear, Accessories & Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a slip-on shoe from China Dear Ms. Pray: In your letter dated August 11, 2011, you requested a tariff classification ruling. The submitted sample, identified as RIPTIDE2, is a women’s closed-toe, closed-heel slip-on shoe with a stretch knit textile material upper that does not cover the ankle. The shoe has a rubber/plastic sole with a foxing molded at the sole. You state that this shoe is valued at over $12 per pair. The applicable subheading for the RIPTIDE2 will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open-toes or open heels; which has a rubber/plastic foxing or foxing-like band; and which is valued over $12 per pair. 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