The tariff classification of footwear from China

N255844 August 18, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, Oregon 97229 RE: The tariff classification of footwear from China Dear Ms. Texeira: In your letter dated July 24, 2014 you requested a tariff classification ruling. The submitted sample identified as style # BL2642, “Vule N Vent Chukka” is a women’s lace-up shoe with a rubber or plastics outer sole and a predominantly textile upper which covers the ankle. Although the shoe does possess many of the characteristics of athletic footwear, i.e. a secure means of closure, lightweight upper, a foxing or a foxing-like band and a flexible sole, the shoes have desert boot styling. There are three drainage ports on the lateral and medial sides near the top of the outer sole. You state that the F.O.B. value is over $12.00/pair. The applicable subheading for the style # BL2642, “Vule N Vent Chukka” 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 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 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 Director National Commodity Specialist Division