The tariff classification of footwear from China

N278843 September 29, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Pat McKeldin Under Armour 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of footwear from China Dear Ms. McKeldin: In your letter dated August 2, 2016, you requested a tariff classification ruling. The submitted style # 1254910 “UA Spike Camp” is a man’s, closed toe/closed heel, below-the-ankle, slip-on shoe. The external surface area of the upper (ESAU) is predominantly man-made textile material that is edged with textile in a contrasting color. The textile is coated with rubber or plastics over the tips of the toes. The shoe features elastic gore on either side of the vamp and also on either side of the heel, below the ankle. The upper is sewn to the top of the molded rubber or plastics outer sole. The rubber or plastics components account for more than 10 percent of total weight of the shoe. This footwear is being marketed for use by hunters and outdoorsmen around the camp after the hunting/hiking boots come off. You provided an F.O.B. value over $12. The applicable subheading style # 1254910 “UA Spike Camp” 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: not sports footwear; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; 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 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 above, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division