The tariff classification of footwear from China

N266265 July 27, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Ms. Daniela Santoro Steve Madden, LTD 52-16 Barnett Ave. Long Island City, NY 11104 RE: The tariff classification of footwear from China Dear Ms. Santoro: In your letter dated June 31, 2015 you requested a tariff classification ruling. The submitted sample, referred to as reference # WM910278, is a men’s lace-up, closed toe, closed heel shoe. The upper is made from textile and rubber/plastics. As per the submitted lab report the external surface area of the upper (ESAU) occupied by the textile and rubber/plastics are approximately equal. The shoe features six metal reinforced eyelet holes and visible edges with stitching. It has a rubber or plastic outer sole, is not protective, and does not contain a foxing or foxing-like band. Classification under the Harmonized Tariff Schedule of the United States, (HTSUS) is governed by the General Rules of Interpretation (GRI's). GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.  GRI 3(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. GRI 3(c) states when goods cannot be classified by reference to GRI 3(a) or GRI 3(b); they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The men’s shoe with an equal ESAU upper of textile and rubber/plastics is not classifiable in accordance with GRI 3(a) or (b) because the competing headings are equally specific. Therefore, GRI 3(c) determines the applicable subheading. In this case the men’s shoe will be classified under the heading which occurs last in numerical order “textile material.” The applicable subheading for the men’s shoe, reference # WM910278, 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: other: valued over $12.00/pair: for men. 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