The tariff classification of footwear from China

N291885 December 1, 2017 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.20.0000 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 November 7, 2017, you requested a tariff classification ruling. The submitted sample, identified as Pattern: Brittany 405260, will be returned to you. Pattern: Brittany 405260 is a woman’s, open-toe, open-heel, below-the-ankle, slip-on sandal. The upper and outer sole are made from leather. The upper consists of a strap across the instep and another around the big toe. It features an approximately 1 ½-inch stacked leather heel. The sandal does not have a foxing, or foxing-like band, and is not protective. The applicable subheading for Pattern: Brittany 405260 will be 6403.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of leather: having uppers which consist of leather straps across the instep and around the big toe. The rate of duty will be Free. 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