The tariff classification of footwear from China

N274653 May 6, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Vanessa Bracero Nine West Holdings, Inc. 1411 Broadway – 21st Floor New York, NY 10018 RE: The tariff classification of footwear from China Dear Ms. Bracero: In your letter dated April 1, 2016, you requested a tariff classification ruling. The submitted sample, identified in subsequent communication, as A7-NARSISI, is a woman’s open-toe, open-heel, slip-on, mule-type sandal. The upper consists of two lasted bronze colored crisscross straps that measure approximately 2-inches wide. The straps are made from leather and polyurethane (PU). Measurements provided by you via email of the external surface area of the upper indicate that the upper is 69.42 percent leather and 30.58 percent synthetic PU. It has a rubber or plastics outer sole with an attached heel. The heel measures approximately 2½ inches in height and is covered with a bronze colored synthetic rubber or plastics. Via email you stated the F.O.B. price is over $12/pair. The applicable subheading for the A7-NARSISI sandal will be 6403.99.9065, 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 leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10 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 https://hts.usitc.gov/current. 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