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NY N018548




October 31, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.4040

Mr. Victor Cheng
Capori USA, Inc.
24 Sylvan Drive
Pine Brook, NJ 07058

RE: The tariff classification of footwear from China

Dear Mr. Cheng:

In your letter dated October 10, 2007 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style No. 2028, is a men’s slip-on casual shoe with a predominately rubber/plastic upper that does not cover the ankle. The shoe is assembled by functional stitching of predominately rubber/plastics external surface area materials that you indicate account for 80% of the upper and a sewn-in vamp plug portion of textile material that accounts for 20% of the upper. The shoe has a sewn and cemented-on rubber/plastics material outsole, portions of which exhibit an overlap of the upper at the toe, at the sides of the back quarters and behind the heel, but do not overlap the upper at all on the inner and outer sides for the entire front half of the shoe. We do not consider this shoe to have a foxing or foxing-like band. You state that the shoe has a leather lining.

The applicable subheading for the men’s shoe, Style No. 2028, will be 6402.99.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including accessories or reinforcements); which does not have open toes or open heels; which is of the slip-on type; and which does not have a foxing or foxing-like band. 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/.

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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