The tariff classification of footwear from China

N288613 August 22, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6404.19.9090 Mr. Mark Rave Ariat International Inc. 3242 Whipple Road Union City, CA 94587 RE: The tariff classification of footwear from China Dear Mr. Rave: In your letter dated July 20, 2017, you requested a tariff classification ruling. Your sample will be returned. The submitted half pair sample is identified as Ariat Youth Spitfire. The children’s closed toe/closed heel, above-the-ankle, faux-laced shoe has an outer sole of rubber or plastics. The external surface area of the upper is predominantly textile material of man-made fibers. The Chukka-style shoe features a foxing-like band and is not “protective.” You provided an F.O.B. value of over $12 per pair. The applicable subheading for the Ariat Youth Spitfire style footwear will be 6404.19.9090, Harmonized Tariff Schedule of the United States, 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: other. 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