The tariff classification of footwear from China

N291389 November 15, 2017 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065, 6404.19.9030 Mr. Devin Kelly The Rockport Group 1220 Washington Street West Newton, MA 02465 RE: The tariff classification of footwear from China Dear Mr. Kelly: In your electronic letter dated October 13, 2017, you requested a tariff classification ruling. You have submitted two samples identified as a men’s style CH3107 “DresSports 2 Fast” and a woman’s style CH2754 “Ayva Zip Tie.” Both samples will be returned as per your request. Style # CH2754 “Ayva Zip Tie” is a woman’s, closed toe/closed heel, below-the-ankle shoe with an outer sole of rubber or plastics. The external surface area of the upper (ESAU) is predominantly leather. The shoe features a ten eyelet lace closure and a functional zipper closure adjacent to the eyestay on the lateral side. The shoe has a foxing-like band and a heel counter but is not athletic in styling. As per your email the F.O.B. value is over $2.50 per pair. The applicable subheading for woman’s style # CH2754 “Ayva Zip Tie” will be 6403.99.9065, 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 leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10 percent ad valorem. Style # CH3107 “DresSports 2 Fast” is a man’s, closed toe/closed heel, below-the-ankle, casual shoe with a treaded rubber/plastics outer sole. The ESAU is predominantly textile. This lace-up shoe has ten eyelets, a heel counter, and a foxing-like-band. You provided an F.O.B. value over $12 per pair. The applicable subheading for the men’s style # CH3107 “DresSports 2 Fast” will be 6404.19.9030, 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: 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