The tariff classification of footwear from China

N282333 February 13, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9090 Mr. Mark Rave Ariat Int’l Inc. 3242 Whipple Road Union City, CA 94587 RE: The tariff classification of footwear from China Dear Mr.Rave: In your letter dated January 4, 2017, you requested a tariff classification ruling.Your samples will be returned. The submitted samples, identified as style names Ariat Youth Elastic Lace Black/Green and Gray/Pink Fuse, are children’s, closed toe/closed heel, below-the-ankle shoes with outer soles of rubber or plastics. The external surface area of the upper (ESAU) of both styles is predominantly textile. The shoes have foxing-like bands and are not considered “protective.” Both styles feature attached elastic laces that are expanded to allow the user to put on and remove the shoes. They are considered slip-ons and not athletic. As per your email, the shoes have an F.O.B. value over $12 per pair. The applicable subheading for style names Ariat Youth Elastic Lace Black/Green and Gray/Pink Fuse will be 6404.19.9090, 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: other: other: valued over $12/pair: other. The rate of duty will be 9 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