The tariff classification of footwear from China

N256078 August 29, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Yesika Ponce Import Commodity Group 500 Merrick Road Lynbrook, N.Y. 11563 RE: The tariff classification of footwear from China Dear Ms. Ponce: In your letters dated June 3, 2014, and July 30, 2014, you requested a tariff classification ruling on behalf of your client Tory Burch LLC. The submitted sample, identified as style #32148422, is a woman’s lace-up boot that covers the ankle. A sample and a laboratory report showing the external surface area of the upper (esau) material, including the accessories and reinforcements described in Note 4(a) to chapter 64, were submitted with your first letter. A laboratory report showing the esau excluding the accessories and reinforcements accompanied your second letter. The laboratory report excluding the accessories and reinforcements revealed that the esau of the boot is predominantly textile. The boot has a leather strap with a gold-colored metal buckle on the lateral side that crosses over the laces. The interior of the boot is thickly lined with the exception of the area over the toes. It has a rubber/plastics outer sole. The applicable subheading for the woman’s boot style #32148422 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/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