The tariff classification of footwear from China

N294006 February 23, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3940 Ms. Erika L Bremer Weyco Group Inc. 333 W. Estabrook Blvd. Glendale, WI 53212 RE: The tariff classification of footwear from China Dear Ms. Bremer: In your electronic letter dated February 1, 2018, you requested a tariff classification ruling. The photograph submitted electronically shows style # 25256 as a man’s, closed toe/closed heel, below-the-ankle, slip-on shoe. The outer sole is rubber/plastics. The external surface area of the upper (esau) consists of textile material with sewn on plastics sequins. The sequins are arranged side by side, in rows, and decorated with a flower design. The shoe has textile edging around the topline and down the back of the heel. The total weight of the shoe is over 10 percent rubber or plastics. You provided an F.O.B. value of $9.15 per pair. You suggest classification of 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with uppers of rubber or plastics. We disagree. Customs has determined that sequins arranged next to one another and not overlapping do not obscure the underlying material. For this style, the sequins do not completely cover the textile material underneath, therefore, the textile is considered the constituent material of the upper and classified in heading 6404. The applicable subheading for style #25256 will be 6404.19.3940, 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: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for men. 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