The tariff classification of footwear from China. Correction to N270804

N271722 January 15, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Peter Salvato Import Commodity Group, Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of footwear from China. Correction to N270804 Dear Mr. Salvato: In a letter dated December 28, 2015, on behalf of your client Tory Burch LLC, you stated that the information submitted regarding footwear previously considered in New York ruling N270804, dated December 14, 2015, was incorrect. This ruling replaces N270804. Based on information initially provided, the submitted sample identified as style # 51158793 “Rhea,” a ladies closed toe/closed heel, below-the-ankle, lace-up shoe with an outer sole of rubber or plastics, was classified under 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), as having an upper predominantly of leather. Although the shoe has a foxing-like band, it does not have an athletic appearance as it features a leather and textile open embroidered design. Laboratory test results submitted with your December letter shows the external surface area of the upper is approximately 71 percent textile, 24 percent leather and 5 percent rubber or plastics. The external surface area of the upper is considered to be predominantly textile. You provided an F.O.B value of $46.00 per pair. The applicable subheading for the women’s style # 51158793 “Rhea” will be 6404.19.9060, 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 $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, Deborah C. Marinucci Acting Director National Commodity Specialist Division