The tariff classification of footwear from China

N303188 March 11, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.10.0060 Mr. Gregory Watts Skechers USA Inc. 225. S. Sepulveda Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Mr. Watts: In your letter dated February 22, 2019, you requested a tariff classification ruling. Your samples will be returned at your request. The submitted half-pair prototype sample, identified as style name Angel, is a woman’s closed toe/closed heel, lace-up, athletic shoe. It covers the ankle, measuring approximately 5 inches tall, and has an outer sole of rubber or plastics. The construction of the upper is made up of fours layers, recycled leather fibers, polyester textile material, recycled leather made from leather scrap, shavings and trimmings, and a coating of PU, and decorated to provide a natural leather appearance. We consider “recycled leather” to meet the definition of composition leather. The shoe has a foxing-like band. You have provided an F.O.B. value of $12 per pair. The applicable subheading for the Angel footwear will be 6405.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of leather or composition leather… for women. The rate of duty will be 10 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