The tariff classification of footwear from China

N274035 April 7, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Mr. Kyle Mercier-Ciccarelli Justin Brands, Inc. 610 West Daggett Ave. Fort Worth, TX 76104 RE: The tariff classification of footwear from China Dear Mr. Mercier-Ciccarelli: In your letter dated March 15, 2016, you requested a tariff classification ruling. You will be importing a shoe identified as Style # JOW527B1. Images of the shoe in lieu of a sample were submitted along with your request. Style # JOW527B1, is a woman’s, open toe, closed heel shoe that covers the ankle. The upper, midsole, and outer sole are all made from rubber or plastics. It has a zipper closure on the back, and decorative stitching on the sides and back. Attached to the lateral side is a long fringe with small metal ornaments with a large plastic ornament on the top. The shoe also features a band around the front and sides with metal ornaments only on the lateral side. Via email you have indicated that the metal ornaments are attached by single rivets. The metal ornaments are considered loosely attached appurtenances and are excluded from the external surface area of the upper calculation. The shoe is not considered to be protective nor does it have a foxing or foxing like band. The applicable subheading for Style # JOW527B1 will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper's external surface area measures over 90 percent rubber and/or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: 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