The tariff classification of footwear from China

N258664 November 12, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Esme Smith 1756 West 15th Avenue Vancouver, BC V6J 2K8 Canada RE: The tariff classification of footwear from China Dear Ms. Smith: In your letter dated October 24, 2014, you requested a tariff classification ruling. The submitted sample identified as style # NC-08, “The Puffy” is a unisex, above-the-ankle, closed toe/closed heel, casual shoe with an outer sole of rubber or plastics. The upper is comprised predominantly of quilted polyester with a nylon heel pull tab. The shoe features elastic laces with a plastic toggle for closure. The shoe is neither waterproof nor protective. It has a foxing like band and a F.O.B value of $15.00 per pair. The applicable subheading for the style # NC-08, “The Puffy” 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: footwear with outer soles of rubber or plastics: 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