The tariff classification of footwear from China

N302759 February 13, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of footwear from China Dear Mr. Kim: In your letter dated January 3, 2019, you requested a tariff classification ruling. The sample sent for review will be returned. The submitted half-pair sample, identified as style name INCGABY, is a woman’s, closed toe/closed heel, lace-up sneaker, with outer sole made of rubber or plastics. You state the external surface area of the upper is predominantly man-made fiber textile. In your letter, you state there is no foxing-like ban. However, after a physical examination of a cross cut section, it was determined there is a foxing-like band. The shoe has an overall athletic appearance. You provided an F.O.B. value over $12 per pair. The applicable subheading for the style name INCGABY will be 6404.11.9050, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 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