The tariff classification of footwear from China

N283037 March 7, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Jason Lee Native Canada Footwear Ltd 1838 W 1st Ave, Vancouver, BC V6J 1G5 RE: The tariff classification of footwear from China Dear Mr. Lee: In your letter dated January 25, 2017, you requested a tariff classification ruling.Your sample will be returned. The submitted sample identified as style # 21105119 “AP Zenith LiteKnit” is unisex closed toe/closed heel, below-the-ankle, slip-on shoe. The external surface area of the upper (ESAU) is 100 percent knit textile material. It does not have a separately attached tongue and is therefore considered a slip-on. The shoe features a foxing-like band and a rubber/plastics outer sole. You provided an F.O.B. value of $17.08 per pair. The applicable subheading for style # 21105119 “AP Zenith LiteKnit,” will be 6404.19.9060, 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 sloes of rubber or plastics: other: other: valued over $12/pair: for women. 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