The tariff classification of footwear from China

N258160 October 31, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Ms. Andrea Bottger Columbia Sportswear Company 14375 SW Science Park Drive Portland, Oregon 97229 RE: The tariff classification of footwear from China Dear Ms. Bottger: In your letter dated October 9, 2014, you requested a tariff classification ruling. The submitted sample identified as style # S6MF166150 is a men’s, below-the ankle, lace-up, casual shoe with an outer sole of rubber or plastics. The majority of the upper is cotton canvas and has a PU coated leather toe and heel cap, considered leather for classification purposes. The shoe doesn’t have a foxing like band and has a F.O.B. value of over $12 per pair. The applicable subheading for style # S6MF166150 will be 6404.19.9030, 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: footwear with outer soles of rubber or plastics: not sports or athletic footwear; other: valued over $12.00/pair: for men. The rate of duty will be 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