The tariff classification of footwear from China

N266870 July 31, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Jane Sheridan Caleres 8300 Maryland Avenue St. Louis, MO 63105 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated July 16, 2015, you requested a tariff classification ruling. The submitted sample identified as style # 349276 “Caldwell” is a women’s, closed toe/closed heel, above-the ankle, below-the-knee, lace-up boot measuring 7 inches in height. The upper is composed of a combination of rubber/plastics, leather and textile materials with the rubber/plastics materials predominating as the constituent material having the greatest external surface area. The upper features textile material on both sides above the molded rubber/plastics bottom with a leather collar trim at top of the boot. The outer sole is rubber/plastics incorporating leather flocking which accounts for the greatest surface area in contact with the ground. The applicable subheading for the style # 349276 “Caldwell” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: in which the upper is neither leather nor textile; other. The rate of duty will be 12.5 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