CLA-2-64:OT:RR:NC:N4:447
Ms. Brenda Bodnar
JAG Footwear, Accessories & Retail Corporation
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of footwear from China
Dear Ms. Bodnar:
In your letter dated February 17, 2010 you requested a tariff classification ruling for women’s shoes.
The submitted sample which you identify as style “GLORIOUS3,” from your Easy Spirit line, is a women’s size 6 closed toe/slip-on shoe that has an outer sole composed of rubber/plastics. You state that the upper material “Shine Mini Patent 887A/Shield Techno” is rubber/plastics. The shoe does have a foxing or foxing-like band, wholly or almost wholly of rubber or plastics, applied or molded at the sole and overlapping the upper by ¼ inch. The F.O.B. value is $11.20/pair.
The applicable subheading for style “GLORIOUS3,” women’s shoe will be 6402.99.8061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear of the slip-on type, except footwear having a foxing or a foxing-like band: valued over $6.50 but not over $12.00/pair: other: for women. The rate of duty will be 90 cents/pair + 20% 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