The tariff classification of footwear from China

N283616 March 15, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Gregory Watts Skechers USA 225 S. Sepulveda Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Mr. Watts: In your letter dated February 15, 2017, you requested a tariff classification ruling. The submitted sample, Style 142894, is a man’s closed-heel, closed-toe, below-the-ankle, slip-on shoe with an athletic appearance. The upper is predominantly made from textile material with synthetic (rubber or plastic) covering the entire heel and the perimeter of the upper. The external surface area of the upper is 55.26 percent textile and 44.74 percent synthetic (rubber/plastic). It has a tongue that is attached to the upper, on each side by elastic gore strips, and is considered to be on the same plane as the rest of the upper. You state the elastic helps to keep the shoe secured to the foot and the wearer need only spread apart the upper to put on or remove the shoe. The shoe features laces that are threaded through holes on the textile upper. As the laces need not be opened or closed to put on or take off the shoe, they are considered non-functional and the shoe, a slip-on. The lateral side of the shoe has “S” logo. It has a flexible outer sole made from ethylene vinyl acetate (EVA) and has a foxing-like band. The value is stated to be over $12/pair. The applicable subheading for Style 142894, will be 6404.19.9030, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/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 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, Steven A. Mack Director National Commodity Specialist Division