The tariff classification of footwear from China or Indonesia

N254930 July 11, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Rebecca Montgomery New Balance Athletic Shoe, Inc. Distribution Center 10 International Way Lawrence, MA 01843-1064 RE: The tariff classification of footwear from China or Indonesia Dear Ms. Montgomery: In your letter dated June 30, 2014 you requested a tariff classification ruling. As requested the samples are being returned. The submitted samples, identified as “Warrior” APRES TN-V1 and APRES TN-V2, are men’s lace-up casual shoes that do not cover the ankle. The upper portion of the shoes is comprised of a lightweight knit polyester mesh and a brushed suede textile material. They have a rubber/plastics outer sole. APRES TN-V1 has functional blue elastic laces and APRES TN-V2 will include green laces. One extra pair of shoe laces, in a contrasting color, will accompany APRES TN-V1 and will be considered a set for tariff purposes. The essential character of the items comprising this set is the footwear. You indicate that the price of both casual shoes is over $12 per pair. The applicable subheading for the men’s lace-up casual shoes, “Warrior” APRES TN-V1 and APRES TN-V2 will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: valued over $12.00/pair: for men. The rate of duty will be 9 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 Stacey Kalkines at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division