CLA-2-64:OT:RR:NC:N4:447
Mr. Nick Naylor
iFox Technologies, Inc.
945 Seahawk Circle
Virginia Beach, VA 23452
RE: The tariff classification of footwear from China
Dear Mr. Naylor:
In your e-ruling request dated September 28, 2009 you requested a tariff classification ruling for a footwear item identified only as a rollable women’s shoe. You have not provided a representative sample of the item although you have submitted photographs.
The item represented in the submitted photographs is a women’s slip-on shoe with a decorative lace bow attached to the vamp. You state that the outer sole and upper are 100 percent rubber/plastics.
The applicable subheading for the item identified as “rollable women’s shoe” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: other: other footwear: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other, for women. The rate of duty will be 6 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 Richard Foley at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division