The tariff classification of footwear from China

N272487 February 25, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Jane Sheridan Caleres * 5 * 8300 Maryland Avenue St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated December 28, 2015, received by our office on February 1, 2016, you requested a tariff classification ruling. The submitted sample, identified as Hermosa/367404, is a woman’s closed toe, closed heel, below-the-ankle, slip-on shoe, with cowboy boot styling. The upper is made from polyurethane (PU) and leather fringe on the lateral side. The leather fringe that hangs down loosely is considered to be an accessory or reinforecemnt. It makes up less than 10 percent when added back in to the external surface area of the upper calculation. The medial side of the shoe features an elastic gore with strips of PU sewn to the outer surface. There is a small metal ornament on the back portion of the shoe secured in place by a single rivet. The metal ornament is considered a loosely attached appurtenance and is excluded from the external surface area of the upper. Via phone you stated that the outer sole and the attached 1-½ heel, simulating stacked leather, are both made from rubber or plastics. The shoe is not protective and does not have a foxing band or foxing-like band. The applicable subheading for Hermosa/367404 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): other: other: other: for women: other. The rate of duty will be 6 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