The tariff classification of footwear from China

N271655 January 15, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Mr. Paul Vroman Radix Group International dba DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of footwear from China Dear Mr. Vroman: In your letter dated December 18, 2015, you requested a tariff classification ruling on behalf of your client Farylrobin Footwear. The samples will be returned with your request. The submitted samples identified as styles “Triana 2” and “Easton” are women’s, closed toe/closed heel, below-the-ankle, slip-on casual shoes with outer soles of rubber or plastics. The uppers are 100 percent polyester and both styles feature loosely attached appurtenances. The Easton has small, evenly spaced, glued-on, metalized plastic dots over the vamp. The Triana 2 has several plastic jewel-type ornaments on top of the toes. Each is attached by one or two stitches. The shoes are neither protective nor have a foxing or foxing like band. You provided F.O.B. values over $12 per pair. The applicable subheading for styles “Triana 2” and “Easton” 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division