The tariff classification of women’s footwear from China

N263603 April 23, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960, 6404.19.9060 Mr. Michael Dang Munro & Company 3770 Malvern Avenue Hot Springs, AR 71901 RE: The tariff classification of women’s footwear from China Dear Mr. Dang: In your letter dated April 4, 2015, you requested a tariff classification ruling for the submitted samples identified as “Zippy” and “Mindy” (no style numbers). “Zippy” and “Mindy” are women’s closed toe/closed heel, wedge shoes with outer soles of rubber or plastics. Both styles are predominantly textile with leather at the heel. “Zippy” is an above-the-ankle boot with a functional zipper closure at the vamp. “Mindy” is a below-the-ankle, slip-on shoe with a non-functional metal buckle connecting a leather and elastic strap across the vamp. The F.O.B. values for both styles are over $20 per pair. You suggest classification under 6404.19.3060, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for footwear having less than 10 percent, by weight, of rubber or plastics components. We disagree. The rubber or plastics components of each shoe contributes more than 10 percent of the total weight. Each style will be classified accordingly. The applicable subheading for style “Mindy” will be 6404.19.3960, 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: footwear with open toes or open heels; footwear that is not less than 10 percent by weight of rubber or plastics: other: other: for women. The general rate of duty will be 37.5 percent ad valorem. The applicable subheading for style “Zippy” 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