The tariff classification of footwear from China

N271747 January 15, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4061; 6402.99.3171 Mr. Kenyata Murray Marubeni America Corporation 375 Lexington Avenue New York, NY 10017-5644 RE: The tariff classification of footwear from China Dear Mr. Murray: In your letter dated December 21, 2015 you requested a tariff classification ruling. You will be importing two styles of footwear. A picture and interim footwear invoice of the items, in lieu of a sample, were submitted along with your request. The first item, identified as Style number MC-IM MID 1, is a child’s, closed toe, closed heel, above-the-ankle shoe. The upper is stated to be made from 95 percent polyurethane and 5 percent synthetic textile material. It features stretch laces with a hook and loop closure that includes the letters IFME. You indicate that the shoe has an innersole made from ethylene vinyl acetate (EVA) and plastics, and an inner lining composed of synthetic mesh. The shoe has an outer sole made from rubber or plastics. It is not protective and does not feature a foxing or foxing like band. The second item, identified as Reference/Style number MC-IM MJ 2, is a child’s closed toe, closed heel, below-the-ankle shoe. The upper is stated to be made from 95 percent polyurethane and 5 percent synthetic textile material. It has a hook and loop strap across the vamp in a Mary-Jane style. The shoe has an innersole made from ethylene vinyl acetate (EVA) and plastics, and an inner lining composed of synthetic mesh. The outer sole is made from rubber or plastics. The shoe is not protective and does not feature a foxing or foxing like band. You have provided the value for both samples as $7/pair. The applicable subheading for Style number MC-IM MID 1 will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle; in which the upper’s external surface area is over 90% rubber or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather (other than footwear having uppers which from a point 3 com above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching)… other. The rate of duty will be 6 percent ad valorem. The applicable subheading for Reference/Style number MC-IM MJ 2 will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or a foxing-like band and not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. The rate of duty will be 6 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