Ms. Moncy Nabors
J.C. Penney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024

RE: The tariff classification of footwear from China

Dear Ms. Nabors:

In your letter dated December 17, 2010 you requested a tariff classification ruling.

The submitted half-pair sample identified as style W21055, is a women’s below-the-ankle closed toe/closed heel slip-on shoe with a unit molded rubber/plastics outer sole. You state that the upper is a polyurethane coated synthetic fabric to which a layer of cow leather fibers is applied using a rolling and pressing process. This layer of cow leather fibers completely obscures the underlying synthetic fabric material. You suggest classification under subheading 6403.99.9065, 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 leather. We disagree with this suggested classification based on Note 3 (b) to Chapter 64, HTSUS, which states in pertinent part; ‘the term “leather” refers to the goods of headings 4107 and 4112 to 4114.’ These headings do not include leather fibers.

The applicable subheading for style W21055 will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The rate of duty will be 12.5% 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

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.


Robert B. Swierupski
National Commodity Specialist Division