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NY N008187




March 22, 2007

CLA-2-64:RR:NC:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.5090

Mr. Kevin Maher
C-Air CHB
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of footwear from China

Dear Mr. Maher:

In your letter dated March 8, 2007, on behalf of your client The Children’s Place Inc., you requested a tariff classification ruling.

The submitted sample, identified as Style #W8681A0007, is a girl’s shoe with an upper that is predominately of a non-woven textile material and features some tiny, decorative glass and metal beads across its vamp. The shoe does not cover the ankle and it has a functional hook-and-loop closure strap at the instep. The shoe also has a cemented-on, unit molded rubber/plastic cup-sole bottom with a foxing-like band that encircles and overlaps the upper at the sole. You have informed this office by telephone that the shoe will be valued at less than $3 per pair.

The applicable subheading for the shoe, identified as Style #W8681A0007, will be 6404.19.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber or plastics; which is not “athletic footwear”; which does not have open-toes or open-heels, or is not a slip-on; which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper; and which is valued not over $3.00 per pair. The general rate of duty will be 48% 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/.

We are returning the sample as you requested.

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,

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