The tariff classification of footwear from China

N302746 February 11, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Sandy Pray Camuto Group 32 Springside Road Westampton, NJ 08060 RE: The tariff classification of footwear from China Dear Ms. Pray: In your letter dated December 26, 2018, you requested a tariff classification ruling. The sample sent for review will be returned. The submitted sample identified as item #32 is a woman’s, closed toe/closed heel, below the ankle, ballet shoe with an outer sole and upper made of rubber or plastics. The accompanying pouch is made of the same material as the uppers of the footwear. You state that the items will be imported and sold together as a set for retail. The essential character of this set is provided for by the footwear. The applicable subheading for the item #32 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. The rate of duty will be 6 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