The tariff classification of footwear from Germany

N302846 March 6, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Mr. Tim Hanson Kanner Corporation 1467 Lawrence Drive Thousand Oaks, CA 91320 RE: The tariff classification of footwear from Germany Dear Mr. Hanson: In your letter dated January 21, 2019, you requested a tariff classification ruling. As per your letter, the submitted sample will not be returned. The imported product is identified as “311010-550 | Style name: Flair-Soft | Color: Torf.” It is a unisex, closed toe/open heel, below-the-ankle, slip-on. The upper is constructed of boiled wool. The outer sole is made of polyester textile material. The sample submitted was similar to the imported product but had a closed heel. As per your subsequent correspondence, you stated the imported footwear is unisex, which is classified as women’s footwear, and will have open heels. The applicable subheading for the “311010-550 | Style name: Flair-Soft | Color: Torf” footwear will be 6405.20.9060, HTSUS, which provides for other footwear: with uppers of textile materials: other: other: for women. The rate of duty will be 12.5 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