The tariff classification of footwear from China

N292821 January 17, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Gregory Watts Skechers USA Inc. 225 S. Sepulveda Blvd Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Mr. Watts: In your electronic letter dated December 15, 2017, you requested a tariff classification ruling. The submitted sample, identified as style 44915, is being returned to you as requested. Style 44915 is a woman’s closed-toe, closed-heel, slip-on, casual shoe that does not cover the ankle. The upper is made from 100 percent textile material. Located at the back of the heel, and in close proximity to the top line at the vamp, is the word “Skechers.” The shoe features a memory foam insole. The outer sole is made from rubber/plastics with some textile flocking. As per your letter, the shoe has a foxing-like band. You provided the value of the shoe as over $12/pair. The applicable subheading for Style 44915 will be 6404.19.9060, 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: other: other: valued over $12/pair: for women. 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