The tariff classification of footwear from China

N305746 September 5, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.90.9060 Mr. John Dille Ace Mitchell Bowlers Mart 3365 Cavalier Trail Cuyahoga Falls, OH 44224 RE: The tariff classification of footwear from China Dear Mr. Dille: In your letters dated May 24, 2019, and June 17, 2019, you requested a tariff classification ruling. The submitted sample, identified as style #TCR-MR-TH, is a pair of unisex, closed toe/closed heel, below-the-ankle, lace-up, bowling shoes. The external surface area of the uppers consist of 60 percent rubber/plastics (polyurethane) and 40 percent microfiber textile materials. The outer soles of both shoes consist of rubber/plastics with “genuine cowhide microfiber leather” affixed and sewn under each forefoot. In email correspondence with our office, you confirm the constituent material, the “genuine cowhide microfiber leather,” is a man-made textile material. You have provided an F.O.B. value of $5.35 per pair. The applicable subheading for style #TCR-MR-TH will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other. 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