The tariff classification of footwear from China

N269650 October 23, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3760 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of footwear from China Dear Ms. Kim: In your letter dated October 9, 2015, you requested a tariff classification ruling. The submitted sample is being returned as you requested. The submitted sample identified as style # INCZITAH3 is a women’s, closed toe/closed heel, below-the-ankle, slip-on, high heel shoe. It has an outer sole of rubber/plastics with textile flocking covering the majority of the external surface area in contact with the ground. The surface area of the upper consists of synthetic textile material that is decorated intermittently with a rubber/plastic coating and applied glass rhinestones. The constituent material of the upper is considered textile. There is no foxing or foxing like band and it is not “protective.” Rubber and plastics account for more than 10 percent total weight of the shoe. The applicable subheading for the style # INCZITAH3 will be 6404.19.3760, 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: 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