The tariff classification of footwear from China

N288977 August 31, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 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 August 7, 2017, you requested a tariff classification ruling. The submitted sample, identified as Pattern: Valerie 398157, will be returned to you. Pattern: Valerie 398157 is a woman’s closed-toe, open-heel, below-the-ankle, slip-on casual shoe. The upper is made from textile material identified by you as cotton canvas. Sewn onto the lateral side of the upper is a label with the word rykä. Elastic gore is sewn to the upper on the lateral and medial sides. It has a textile lining and a cushioned inner sole. A portion of the textile upper forms a small ridge on the sides and at the heel. T.D. 93-88 states: In open heeled shoes, all or part of the back of the wearer's heel can be seen. For footwear classification purposes, CBP interprets the "heel" to be the rearmost boney part of the human foot, the top of which is located just below the Achilles tendon. Examination of the sample revealed the heel of the wearer would always be visible when worn. In this regard the clogs are open-heeled footwear. The outer sole is made from rubber or plastics which makes up ten percent or more of the total weight of the shoe. It has a foxing-like band that completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch. You provided a value of over $6.50 but not over $12/pair. We note the phrase "footwear with open toes or open heels" is separated from the rest of the subheading text by a semicolon. It is considered separately as a requirement for this subheading. As a result, the subject footwear is classified in subheading 6404.19.39, HTSUS, by virtue of being open-heeled footwear. We do not reach the issue of whether it contains a foxing-like band. The applicable subheading for Pattern: Valerie 398157 will be 6404.19.3960, 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: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; other: other: other for women. The rate of duty will be 37.5% 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