The tariff classification of footwear from China

N265519 June 16, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3760 Ms. Jacquelyn Gray American Eagle Outfitters 77 Hot Metal Street Pittsburgh, PA 15203 RE: The tariff classification of footwear from China Dear Ms. Gray: In your letter dated June 4, 2015 you requested a tariff classification ruling. The submitted sample, identified as Style #3348, is a ladies, slip-on, ballet type, flat shoe. The upper is made from a man-made fiber textile material. A label attached to the shoe provides a breakdown component material of the upper as 41.8 percent polyester, 36.4 percent wool, 8.3 percent acrylic, 4.9 percent nylon, 4.8 percent cotton, and 3.8 percent viscose. There is a small piece of elastic which encircles part of the vamps top line used to hold the shoe to the wearer’s foot. The shoe features a faux fur insole and a textile tab on the heel. The outer sole is made from rubber or plastics and has textile material that covers the majority external surface area in contact with the ground. It does not feature a foxing or foxing-like band and is not protective. The applicable subheading for Style #3348 will be 6404.19.3760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: which is not “sports” or “athletic” footwear; footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5 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