The tariff classification of footwear from China

N293070 January 26, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Jason Lee Native Canada Footwear Ltd. 5 W 6th Ave Vancouver, BC V6Y 1K2 RE: The tariff classification of footwear from China Dear Mr. Lee: In your letter dated December 22, 2017, you requested a tariff classification ruling. Your sample will be returned. The submitted sample, identified as Miles Liteknit, is a unisex (women’s), closed toe/closed heel, below-the-ankle, slip-on shoe. The external surface area of the upper is composed of 100 percent knit textile material. The outer sole is 100 percent rubber or plastics and features a foxing-like band. You provided an F.O.B. value of $13.50 per pair. The applicable subheading for the unisex style, Miles Liteknit, 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 $12.00/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