The tariff classification of footwear from China

N292224 December 8, 2017 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.4960 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. Your sample will be returned. The submitted sample, identified as style name Rackley, is a woman’s, closed toe/closed heel, below-the-ankle, slip-on shoe. The external surface area of the upper (esau) is predominantly rubber/plastics with an approximately ½ inch wide jute wrap encircling the shoe above the outer sole. The rubber/plastics portion of the ESAU is less than 90 percent. The outer sole is 100 percent rubber or plastics. The applicable subheading for style name Rackley will be 6402.99.4960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle; other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear of the slip-on-type; other: other: for women. The rate of duty will be 37.5 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division