The tariff classification of footwear from China

N177437 August 19, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of footwear from China Dear Ms. Kobs: In your letter dated July 27, 2011 you requested a tariff classification ruling. The submitted half-pair sample identified as style name “CBGARLANDBLACK,” is a women’s sixteen inch high fashion boot with a molded rubber/plastics “wedge-heel” outer sole. The functionally stitched upper covers the ankle and is identified by you as polyester and rubber/plastic (the “shaft” and “shoe,” respectively). The boot has a seven inch slide fastener closure on the medial side which facilitates the “putting on” and removal of the boot and is lined with textile material. You state that the “cuff” can be folded down at the top line which will expose this textile lining. Whether the boot is worn with the cuff down or up, the external surface area of the upper is predominately textile for tariff purposes. The boot is neither protective against cold or inclement weather nor does it have a foxing or a foxing-like band. You provided an F.O.B. value of $14.25/pair. The applicable subheading for style name “CBGARLANDBLACK” will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. The rate of duty will be 9% 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 http://www.usitc.gov/tata/hts/. 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 (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division