The tariff classification of footwear from China

N260543 January 28, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.20.4060 Mr. Max Kim Alexander Wang, Inc. 386 Broadway, 3rd Floor New York, NY 10013 RE: The tariff classification of footwear from China Dear Mr. Kim: In your letter dated January 5, 2015, you requested a tariff classification ruling. You will be importing a shoe, identified as Style: 303162S15 Carla Multi Woven Elastic. A picture in lieu of a sample was submitted along with your request. Style: 303162S15 is a woman’s slip-on high heel pump shoe that does not cover the ankle. The textile upper is made from plastic strips that overlap each other. The strips are stated to be made from 80 percent polyester and 20 percent rubber. The outer sole is stated to be made from leather. A component breakdown, by weight, for the shoe accompanied your request. The total weight of the shoe is comprised of 28.99 percent rubber/plastics, 20.25 percent textile, 18.93 percent leather, 17.31 percent cardboard/paper, and 14.52 percent metal. Although the rubber/plastics components make up more that 10 percent of the total weight of the shoe, weight of the rubber/plastics plus the weight of the textile components makes up less that 50 percent of the total weight (49.25%). The shoe does not have a foxing band nor is it protective. The applicable subheading for Style: 303162S15 will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of leather or composition leather; in which the shoe, by weight, is less than 10% rubber and/or plastics and is valued over $2.50 per pair; for women. The rate of duty will be 10 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 @ Stacey.Kalkines.cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division