CLA-2-64:OT:RR:NC:N4:447
Mr. Kevin Maher
C-Air Customhouse Brokers 181 S. Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of footwear from China
Dear Ms. Greener: In your letter dated June 24, 2011 you requested a tariff classification ruling on behalf of your client, Jacques Moret. The submitted sample identified as style #03609065671, is a pair of girl’s slip-on ballet slippers with leather outer soles and predominantly nylon textile material uppers. You provided a component material breakdown by percentage and suggested that this item be classified under subheading 6404.20.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of leather or composition leather: not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics: valued not over $2.50/pair. However, the component material breakdown provided by you was not by “weight.” We disagree with your suggested classification. The sample was submitted to our Customs and Border Protection Laboratory and it has been determined that the ballet slipper is over 10% by weight of rubber or plastics (16.8%) and over 50% by weight of textile materials (60.4%).
The applicable subheading for the girl’s ballet slipper, identified as style #03609065671 will be 6404.20.6080, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole is of leather or composition leather; and in which the slipper, by weight, is over 50% of textile materials, rubber and/or plastics and over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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 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