The tariff classification of footwear from China

N270082 November 19, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Andrea Inzunza QS Wholesale, Inc. 5600 Argosy Circle #100 Huntington Beach, CA 92649 RE: The tariff classification of footwear from China Dear Ms. Inzunza: In your letter dated October 23, 2015 you requested a tariff classification ruling. As requested the samples are being returned. You submitted two samples. Model number ARJB700347-CHE, is a woman’s closed toe, closed heel, above the ankle, below the knee, slip-on boot. The external surface area of the upper is made from 100 percent polyester textile material in a cheetah pattern. It has an elastic gore on the medial and lateral side. The outer sole is made from rubber with an attached heel simulating stacked leather. The boot is not protective, does not have a metal toe cap, and does not have a foxing or foxing like band. Model number ARJB700347-BLK, is a woman’s closed toe, closed heel, above the ankle, below the knee, slip-on boot. The external surface area of the upper is made up of polyester textile material, small metal dot ornaments secured in place by a single rivet, and elastic gore on the medial and lateral side. The metal ornaments make up approximately 5 percent when added to the external surface area of the upper calculation. The outer sole is made from rubber with an attached heel simulating stacked leather. The boot is not protective, does not have a metal toe cap, and does not have a foxing or foxing like band. The applicable subheading for Model number ARJB700347-CHE and Model number ARJB700347-BLK 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: not sports footwear; footwear not designed to be a protection against cold or inclement weather; 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 rate of duty will be 37.5 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