The tariff classification of footwear from China

N258948 November 24, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Francesca Ris Michael R. Spano & Co. Inc. 190 McKee St. Floral Park, NY 11001 RE: The tariff classification of footwear from China Dear Ms. Ris: In your letter dated November 3, 2014, you requested a tariff classification ruling on behalf of Vionic Group LLC. The submitted sample, Style #TVW4549, is a women’s boot that covers the ankle but not the knee. The upper is made from a microfiber textile fabric and has a rubber or plastics outer sole. The upper section of the boot shaft is lined with a long faux fur fabric while the remainder of the boot shaft, toe, heel, and foot bed are lined with a thin fleece fabric. Since the faux fur liner only encompasses part of the shaft and not the "shoe" part of the boot we do not consider it to be protective against cold or inclement weather. The rubber or plastics outer soles have a textile material applied to it which predominates as the constituent material having the greatest surface area in contact with the ground, but does not possess the characteristics usually required for normal use of an outer sole, including durability and strength. The boot features a foxing-like band. Via phone you have stated that the boot will be valued over $12/pair. The applicable subheading for Style #TVW4549 will be 6404.19.9060, 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: not “sports” footwear; footwear of the slip-on type that has a foxing or foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $12/pair: for women. 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 Director National Commodity Specialist Division