The tariff classification of footwear from China

N293149 January 30, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Marta Portillo HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of footwear from China Dear Ms. Portillo: In your letter dated December 21, 2017, you requested a tariff classification ruling on behalf of your client, Footwear Unlimited, Inc. Your samples will be returned. Three samples of style number 554631-Basse Fabric, Contour Fabric and Denim Fabric were submitted with your inquiry. All are women’s closed toe/closed heel, below-the-ankle, slip-on shoes. The external surface area of the uppers (ESAU) is composed textile materials. The uppers of style Basse and Contour are made from non-vegetable fiber textile materials. The upper of style Denim is made of vegetable fibers. These slip-on shoes are constructed exclusively with adhesives. The outer soles are comprised of rubber or plastic with a textile flocking application and have a foxing band. The weight of the rubber/plastics components of the footwear is over 10 percent of the total weight of the shoes. The footwear is valued at $15.25 per pair. The applicable subheading for style number/style names 554631/Basse Fabric, Contour Fabric and Denim Fabric will be 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: footwear with outer sloes of rubber or plastics: other: other: valued over $12.00/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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division