The tariff classification of footwear from China

N253933 June 13, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Kevin Smith TT Group Ltd. Traffic and Customs Manager 1806 Wharncliffe Road South London, Ontario N6L 1K1 RE: The tariff classification of footwear from China Dear Mr. Smith: In your letter dated May 22, 2014 you requested a tariff classification ruling. The submitted sample, identified as style #MT201212, is a lace-up women’s “safety” shoe that does not cover the ankle and has a rubber or plastics outer sole. The upper is comprised of 58 percent nylon mesh and 42 percent polyurethane nubuck. The shoe incorporates an aluminum toe cap and a composite safety plate located in the bottom of the shoe to protect the wearer’s foot. You provided an F.O.B. value greater than $12.00 per pair. The applicable subheading for the women’s safety shoe identified as style #MT201212 will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather composition leather and uppers of textile materials: footwear with outer sloes 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