The tariff classification of parts of footwear from China

N329382 December 12, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.90.9060 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of parts of footwear from China Dear Mr. Kim: In your letter dated November 8, 2023, you requested a tariff classification ruling. You have submitted descriptive literature and one sample. The submitted sample of footwear is identified as style ALF-100120988. The man’s closed toe/closed heel shoe does not cover the ankle and has a foxing-like band. The external surface area of the upper is 90 percent Polyurethane rubber/plastic material. The rubber and plastics outer soles have leather material adhered to over 50 percent of the external surface area in contact with the ground. The substantial leather material is visible, tactile, and completely obscures the material underneath. The F.O.B. value is 11.00 per pair. The applicable subheading for footwear style ALF-100120988 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