The tariff classification of footwear from China

N283286 March 9, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3660 Mr. Peter Salvato Import Commodity Group 500 Merrick Road Lynbrook, New York 11563 RE: The tariff classification of footwear from China Dear Mr. Salvato: In your letter dated February 2, 2017, you requested a tariff classification ruling on behalf of your client Tory Burch LLC. Your sample will be returned. The submitted sample identified as style # 41324 is a woman’s, closed toe/closed heel, below-the-ankle, slip-on, espadrille style shoe. The external surface area of the upper (ESAU) is 100 percent cotton textile material. The outer sole is rubber/plastics with textile fibers covering the exterior surface that touches the ground. The shoe does not have a foxing or foxing-like band. The rubber/plastics component weight accounts for more than 10 percent of the total weight of the shoe. You state the importer of record feels the espadrilles could be classified under 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), according to value. We disagree. Style # 41324 is more spicifically provided for elsewhere. The applicable subheading for style # 41324 will be 6404.19.3660, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; footwear having uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter; for women. The rate of duty will be 7.5 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