The tariff classification of footwear from China

N272455 February 24, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Esme Ruth Smith People Footwear (Canada), Inc. 1756 West 15th Avenue Vancouver, BC V6J 2K8 Canada RE: The tariff classification of footwear from China Dear Ms. Smith: In your electronic ruling request dated January 26, 2016, you requested a tariff classification ruling. The photographs submitted show style name/number “The Lennon Chiller” (NC04V3) as a unisex open toe/open heel, below-the-ankle sandal with an outer sole of molded rubber or plastics. You state that the upper is perforated rubber/plastics covered with polyester and spandex mesh. The textile mesh makes up the external surface area and will be considered the constituent material of the upper. It features two nylon straps across the forefoot and a hook and loop closure on the medial side. You provided an F.O.B. value of $10.75 per pair. The applicable subheading for style name/number “The Lennon Chiller” (NC04V3) 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: other: footwear with open toes or open heels: other: 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