The tariff classification of footwear from China

N274411 April 14, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Sandy Pray Camuto Group Dba VCS Group LLC 100 Highland Drive Westhampton NJ 08060 RE: The tariff classification of footwear from China Dear Ms. Pray: In your letter dated March 16, 2016, you requested a tariff classification ruling. The submitted sample is being returned to you, as requested. The instant sample, identified as JSA-FARAHH, is a woman’s closed toe, closed heel, athletic shoe that does not cover the ankle. The upper is made from stretchy textile material. It features a functional lace-up closure, a small rubber or plastics label on the vamp with the phrase “The Warm Up,” and a woven textile heel pull tab. The outer sole is made from rubber or plastics. The shoe has a foxing-like band that completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch. The shoe resembles athletic footwear in construction and styling. You provided an FOB value of over $12/pair. We disagree with your suggested classification under subheading 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear other than tennis shoes, basketball shoes, gym shoes, training shoes and the like. The shoe features certain characteristics of athletic footwear such as a foxing or foxing-like band, a flexible outer sole, a secure means of closure and a general athletic appearance. The applicable subheading for the JSA-FARAHH will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 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 https://hts.usitc.gov/current. 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