The tariff classification of footwear from China

N288264 August 11, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. John B. Pellegrini McGuireWoods 1345 Avenue of the Americas, 7th Floor New York, NY 10105-0106 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated July 6, 2017, you requested a tariff classification ruling on behalf of H.H. Brown Shoe Company. The submitted samples will be returned as requested. The submitted half pair samples, identified by style names Malibu and Novella, are women’s, closed toe/closed heel, below-the-ankle, light-weight, lace-up shoes with outer soles of rubber or plastics. The external surface area of the uppers (ESAU) is predominantly a large weave mesh textile material. The footwear does not possess the general appearance and characteristics associated with that of “athletic” footwear. Cross sections of both styles were examined and the overlap of upper material was measured to detect the presence of foxing-like bands. Although you stated neither style had a foxing-like band, examination found the outer sole of style Novella overlaps the upper by the requisite ¼ of an inch thereby constituting a foxing-like band. Style Malibu has no foxing-like band. Neither style is considered “protective.” You provided F.O.B. values over $12 per pair. You suggest the footwear is classified under 6404.90.90, Harmonized Tariff Schedule of the United States (HTSUS). This number doesn’t exist in the tariff. The applicable subheading for styles Malibu and Novella will be 6404.19.9060, 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: 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