The tariff classification of footwear from Mexico

N333700 July 24, 2023 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Cameron McBride Silverstone Design Group Inc. 837 San Luis Rey Ave. Coronado, CA  92118 RE:      The tariff classification of footwear from Mexico Dear Mr. McBride: In your letter dated June 26, 2023, you requested a tariff classification ruling.  You have submitted descriptive literature and photographs.  No sample was submitted with your request. The photographs of a footwear style, identified as “Women's Black Ballet Wedge Slipper, ” show a closed-toe/closed-heel, below the ankle, women’s ballet style shoe.  The external surface area of the upper is 100 percent PU (Polyurethane).  This slip-on shoe has a molded rubber or plastics outer sole unit featuring a slight wedge heel.  It does not have a foxing or foxing-like band.  The shoe is decorated with a rubber/plastics bow.  The footwear is not designed to be protective against water or chemicals.  You provided an F.O.B value of $16.50 per pair. The applicable subheading for the “Women's Black Ballet Wedge Slipper” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other 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 such as those mentioned in note 4(a) to this chapter) 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: Other.”  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 World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division