The tariff classification of footwear from China

N279069 September 30, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Tina Fang Steve Madden 52-16 Barnett Ave. Long Island City, NY 11104 RE: The tariff classification of footwear from China Dear Ms. Fang: In your letter dated August 17, 2016, you requested a tariff classification ruling. The submitted sample, identified as DC910, is a girl’s closed toe, closed heel, shoe that does not cover the ankle and has an outer sole made from rubber or plastics. The upper is made from polyurethane (PU) rubber or plastics, a textile lace with metal tips, and a metal zipper on the back heel. It features small cut-outs (interstices) of varying shapes and sizes throughout the vamp, lateral, and medial sides. A long textile lace passes through 5 PU loops on the upper. It makes contact with the wearer’s skin, does not cover any other material, is functional, and is considered an integral part of the design. In your letter you state laboratory analysis found the textile lace accounts for 11.14 percent, and the metal zipper 1.35 percent of the upper. However, visual examination of the upper, performed by this office, indicates that the textile laces, and metal zipper (accessory and reinforcement) account for less than 10 percent of the external surface area of the upper. The shoe does not have a foxing-like band. The applicable subheading for DC910, will be 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: 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 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, Steven A. Mack Director National Commodity Specialist Division