The tariff classification of footwear from China

N292809 January 5, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9020: 6404.11.9050 Mr. John B. Pellegrini McGuire Woods LLP 1345 Avenue of the Americas, 7th Floor New York, NY 10105 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated December 14, 2017, you requested a tariff classification ruling on behalf of Allbirds, Inc. Your sample will be returned as requested. The footwear will be imported in style numbers identified as TR1M for men and TR1W for women. The submitted sample, TR1M, is a man’s, closed toe/closed heel, below-the-ankle, lace-up sneaker, with a tongue. The external surface area of the upper (ESAU) is constructed from a man-made knit material. The lightweight outer sole is composed of a flexible rubber or plastics. Physical examination found the shoe has a foxing-like band. You state the F.O.B. value will be over $12 per pair. You suggest classification of this style under 6404.90.90, Harmonized Tariff Schedule of the United States (HTSUS). This subheading does not exist. The applicable subheading for style TR1M (men’s) will be 6404.11.9020 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 sloes of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for men: other. The rate of duty will be 20 percent ad valorem. The applicable subheading for style TR1W (women’s) will be, 6404.11.9050 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 sloes of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 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