The tariff classification of footwear from China

N304174 April 10, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Dennis Huang Union Way, Corp. 430 N. Canal St., STE. #17 South San Francisco, CA 94080 RE: The tariff classification of footwear from China Dear Mr. Huang: In your letter dated April 26, 2019, you requested a tariff classification ruling. You have submitted photographs and pre-production samples of footwear with your letter. Gold and silver colored versions of a woman’s shoe, identified as “Ballerina Upper” were forwarded to the Customs and Border Protection laboratory for analysis. The “Ballerina Upper” is a woman’s flat shoe with a pointed toe. It has two crossed elastic straps over the top of the foot that are secured on either side of the vamp. You specifically inquire if the textile straps make up ten percent or more of the external surface area of the upper (esau). The esau consists of more than ninety percent rubber/plastics and less than ten percent textile. The constituent material of the upper is considered rubber/plastics. The constituent material of the outer sole is made of rubber or plastics. The applicable subheading for the “Ballerina Upper” 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 (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women. 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 the 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