The tariff classification of footwear from China

N272185 February 10, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Stephanie Sippel Kohl’s Department Stores, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of footwear from China Dear Ms. Sippel: In your letter dated January 14, 2016, you requested a tariff classification ruling. The sample will be returned with your request. The submitted sampled identified as style number/name “MDSOPRANO” is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee boot with an outer sole of rubber or plastics. The external surface area of the upper is 100 percent polyester material. The boot features a gusseted tongue, four eyelets on each side, and a shoe lace closure. The boot is partially lined. You provided an F.O.B. value of $12.54 per pair. The applicable subheading for style number/name “MDSOPRANO” with or without textile flocking, will be 6404.19.9060, 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: other: valued over $12/pair: for women. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division