The tariff classification of footwear from China

N285586 May 30, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Gregory Watts Skechers USA, Inc. 255 S. Sepulveda Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Mr. Watts: In your letter dated April 21, 2017 you requested a tariff classification ruling. The submitted sample is being returned to you, as requested. Style 12833, is a woman’s, closed-toe, closed-heel, below-the-ankle, slip-on shoe. The external surface area of the upper is made from a lightweight knit textile material. The top edge of the shoe is elasticized. It does not have a separately attached tongue. You indicate that the wearer need only spread apart the upper to put on or remove the shoe. The shoe has laces that are threaded through textile loops. As the laces need not be opened or closed to put on or take off the shoe, they are considered non-functional, and the shoe, a slip-on. Located on the along the vamp, and the back heel is a textile overlay strip that extends up to form a pull-on tab with the word Skechers. There are two rubber or plastics strips on both sides of the heel area, and an “S” logo on the lateral side of the shoe. It has a flexible outer sole made from rubber/plastics, and has a foxing-like band. The value is stated to be over $12/pair. The applicable subheading for Style 12833 will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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: 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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division