The tariff classification of footwear from China

N325960 June 3, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.90.9060 Ms. Evgeniya Teplova Alexander Wang LLC 386 Broadway New York, NY 10013 RE: The tariff classification of footwear from China Dear Ms. Teplova: In your letter dated May 6, 2022, you requested a tariff classification ruling. You have submitted descriptive literature and photographs. We received additional information about construction and materials via email. No sample was submitted with your request. The photographs of footwear style DAHLIA 50 CRYSTAL SANDAL 30422S004 show an open-toe/open-heel woman’s sandal that does not cover the ankle. The sandal’s upper is comprised of two straps, consisting of Ultrasuede with a poly-blend core, that are crossed over the forefoot and secured to the outer sole. The external surface area of the upper straps consists of small glass crystal rounds affixed to the top side of a gel adhesive that is glued to the Ultrasuede. The glass crystals cover and obscure the materials underneath making it the constituent material of the upper. The lining and footbed consist of Ultrasuede. The outer sole that comes in contact with the ground is cow leather. The sandal has an approximate 1 ½ inch attached heel. The F.O.B. value is $76.57 per pair. The applicable subheading for style DAHLIA 50 CRYSTAL SANDAL 30422S004 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