The tariff classification of footwear from China

N252735 April 29, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Michael R. Spano & Co., Inc. Customs House Brokers 190 McKee Street Floral Park, New York 11001 RE: The tariff classification of footwear from China Dear Mr. Spano: In your letter dated April 17, 2014 you requested a tariff classification ruling. The submitted half-pair sample identified as item # TVW4239 “Vanah Bootie,” is women’s closed toe/closed heel casual bootie with a rubber or plastics outer sole. The textile upper features an approximately half inch faux-fur collar at the shaft’s topline. The bootie has a “Velcro®” brand fastener closure which facilitates the “putting-on” and removal of the boot. The boot is not “protective”. You state the F.O.B. value is over $12/pair. The applicable subheading for item # TVW4239 “Vanah Bootie,” will be will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division