The tariff classification of footwear from China

N262367 March 26, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of footwear from China Dear Ms. Cumins: In your letter dated March 4, 2015, you requested a tariff classification ruling on behalf of your client Tory Burch LLC. The submitted sample identified as style TB214, is a women’s, closed toe/closed heel, lace-up shoe with an outer sole of rubber or plastics. The shoe features a foxing or foxing like band and is not protective. Although the enclosed sample consists of a leather upper your classification request is for an upper of 100 percent felt textile material. You provided an F.O.B. value of over $12 per pair. The applicable subheading for style TB214 woman’s shoe 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