The tariff classification of footwear from China

N278841 September 29, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.8960 Ms. Yvette N. Powell Crocs 7477 E. Dry Creek Parkway Niwot, CO 80503 RE: The tariff classification of footwear from China Dear Ms. Powell: In your letter dated July 26, 2016, you requested a tariff classification ruling. The sample will be returned. The submitted style # 204285 “Citilane Slip-on Sneaker Sequin” is a woman’s, below-the-ankle, slip-on shoe with elastic gore on either side of the vamp. The textile upper is decorated with small sequins covering the front half of the upper. The sequins have been sewn adjacent to each other and are not considered to be “obscuring” the textile material beneath. The external surface area of the upper is textile. It has an outer sole of rubber or plastics and a foxing-like band. You provided an F.O.B. value of over $6.50 but not over $12 per pair. The applicable subheading for style # 204285 “Citilane Slip-on Sneaker Sequin” will be 6404.19.8960, 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: valued over $6.50 but not over $12/pair: other: for women. The rate of duty will be 90 cents/pr. + 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 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 above, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division