The tariff classification of footwear from China

N292027 December 5, 2017 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3940; 6404.19.3960 Ms. Randa Fingleton FitFlip USA LLC 10 Bank Street, Suite 1191 White Plains, NY 10606 RE: The tariff classification of footwear from China Dear Ms. Fingleton: In your letter dated November 9, 2017, you requested a tariff classification ruling. The sample submitted will be returned. The sample pair is identified on the submitted documentation as Stella, D02187, Slip-on, High Top Sneakers, for women. The designation of E91 and J30 differentiates between color and content of the upper material. The external surface area of the upper is 100 percent textile material. The upper of the E91 version consists of a non-vegetable fiber weave, available in black, black and grey, and black and various colors. The upper of the J30 version is of a non-vegetable fiber and metallic fiber weave. It is offered in black and bronze metallic, and navy blue and pewter metallic. All have laces in the front, a nylon pull tab at the back, and an outer sole of rubber/plastics. The upper of the Stella has the appearance of a sock with laces. It does not have a separately defined tongue. You provided an F.O.B value that is over $12 per pair and stated the footwear will be available in men’s and women’s sizes. In your letter you claimed the footwear had functional laces (a closure which must be opened or closed to facilitate the putting on or removal of the shoe). You suggested classification under 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. Although the laces can be tightened to improve the fit, the shoe need only to be slipped-on/off. For this reason the Stella will be classified accordingly. The applicable subheading for the Stella, D02187, Slip-on, High Top Sneakers, for men, E91 and J30, will be 6404.19.3940, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; footwear that is not less than 10 percent by weight of rubber or plastics: other: other: for men. The rate of duty will be 37.5 percent ad valorem. The applicable subheading for the Stella, D02187, Slip-on, High Top Sneakers, for women, E91 and J30 will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; footwear that is not less than 10 percent by weight of rubber or plastics: other: other: for women. The rate of duty will be 37.5 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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division