The tariff classification of footwear from China

N275352 May 26, 2016 CLA-2-64:OT:RR:NC:N3: 447 CATEGORY: Classification TARIFF NO.: 6404.19.8990 Ms. Yvette N. Powell Crocs 7477 E. Dry Creek Parkway Niwot, CO 80503 RE: The tariff classification of footwear from China Dear Ms. Powell: In your letter dated April 27, 2016 you requested a tariff classification ruling. The sample is being returned to you, as requested. The submitted sample, identified as Style 203751, is a girl’s closed-toe, closed-heel, slip-on boot that measures approximately 6½ in height, and covers the ankle. The upper is made from 100 percent synthetic textile material that simulates suede. It features a very thin lining and has tied textile material tassels on the lateral side near the top line. The outer sole is made from 100 percent rubber or plastic. It features a foxing-like band and it is not protective. You provided a value for the boot of between $6.51 and $12/pair. The applicable subheading for Style 203751 will be 6404.19.8990, 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: which is not “sports footwear;” which is not “protective” or slip-on footwear; which has a foxing or a foxing-like band; which is valued over $6.50 but not over $12/pair; other: other. The rate of duty is 90 cents/pr + 20 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