The tariff classification of footwear from China

N242618 July 2, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Jenette Stuart Kuehne+Nagel Inc. – NYC 10 Exchange Pl, 19th Floor Jersey City, NJ 07302 RE: The tariff classification of footwear from China Dear Ms. Stuart: In your letter dated May 31, 2013, you requested a tariff classification ruling on behalf of your client, inov-8, Inc. A sample was submitted with your request. The Powerheel is designed to be worn over shoes to create optimal heel lift while weightlifting. It has a molded rubber or plastic wedge-shaped outer sole that covers approximately half of the under foot, leaving the area under the forefoot open to fit a variety of sizes. The upper consists of a synthetic textile strap with a hook and loop closure. The applicable subheading for the Powerheel will be 6404.19.3960, Harmonized 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: other: footwear with open toes or open heels: other: other: other: for women. The rate of duty will be 37.5 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, Thomas J. Russo Director National Commodity Specialist Division