The tariff classification of footwear from China

N287980 July 28, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6405.20.9030 Mr. Mark Blake L.L. Bean, Inc. 15 Casco St. Freeport, ME 04033 RE: The tariff classification of footwear from China Dear Mr. Blake: In your letter dated June 20, 2017, you requested a tariff classification ruling. Your sample will be returned at your request. The submitted half pair sample is identified as style # 503399 Men’s Monhegan Sandal. The below-the-ankle sandal has an open toe, open heel, three hoop and loop closures across the forefoot, and a strap that wraps around the ankle. The external surface area of the upper is predominantly man-man textile material. The outer sole is of rubber/plastics which you say “incorporates a textile wrap.” You have included a laboratory test report. The durability of the textile material incorporated in the outer sole was evaluated in accordance with ISO 20871. The laboratory results show textile present on two out of the three samples taken. The footwear is considered to have textile outer soles. You provided an F.O.B. value of $25.00 per pair. The applicable subheading for style # 503399 Men’s Monhegan Sandal will be 6405.20.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: other: for men. The rate of duty will be 12.5 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