The tariff classification of footwear from China

 N269594 October 22, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.7730; 6404.19.7760; 6404.19.9030 Ms. Heather Creegan Ocean State Jobbers 375 Commerce Park Road North Kingstown, RI 02852 RE: The tariff classification of footwear from China Dear Ms. Creegan: In your letter dated October 7, 2015, you requested a tariff classification ruling. Samples of footwear, identified as styles “WAVE15M,” “3TBarefoot,” and “SOAK,” were submitted. These samples will be returned as you requested. Style “WAVE15M” is a men’s, closed toe/closed heel, below-the-ankle, slip-on, water shoe with a synthetic fabric over neoprene and mesh upper. The outer sole consists of rubber/plastic with an overlay of non-durable textile material that covers the upper by more than ¼ inch for more than half the perimeter. The shoe features a nylon pull tab at the back. You provided an F.O.B. value of $3.35 per pair. Style “SOAK” is a women’s, closed toe/closed heel, below-the-ankle, water shoe with a synthetic textile upper. The outer sole is made of rubber/plastic with an overlay of non-durable textile. The shoe features an elastic adjustable lace with a plastic toggle around the topline. You provided an F.O.B. value of $4.50 per pair. Style “3TBarefoot” is a men’s, closed toe/closed heel, below-the-ankle, water shoe with a mesh synthetic textile upper. The outer sole consists of rubber/plastic with an overlay of non-durable textile material. The shoe features a hook and loop closure at the forefoot and an elastic adjustable lace with plastic toggle at the topline. You provided an F.O.B. value of $14.00 per pair. The applicable subheading for “WAVE15M” will be 6404.19.7730, 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: other: other: valued over $3 but not over $6.50/pair: other: footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for men. The rate of duty will be 12.5 percent ad valorem. The applicable subheading for the women’s style “SOAK, will be 6404.19.7760, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $3 but not over $6.50/pair: other: footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5 percent ad valorem. The applicable subheading for the men’s style “3TBarefoot,” will be 6404.19.9030, 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 or athletic footwear; other: valued over $12/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 Director National Commodity Specialist Division