The tariff classification of footwear from China

N293613 February 16, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Ellen J. Atkins Jeanne Pierre Originals, Inc. 35 Pinelawn Road, STE # 212E Melville, NY 11747 RE: The tariff classification of footwear from China Dear Ms. Atkins: In your electronic letter dated January 23, 2018, you requested a tariff classification ruling. The submitted sample, identified as Style 12111052, will be returned to you. Style 12111052 is a woman’s closed-toe, closed-heel, above-the ankle, below-the-knee, fashion bootie. The upper is made from 60 percent cotton and 40 percent polyester textile material. It measures approximately 7 ½ inches in height including a 3 inch heel. Located on the lateral side of the bootie is a functional zipper closure. The outer sole is made from 100 percent plastic. It does not have a metal toe cap, is not protective, nor does it have a foxing or foxing-like band. Via email you provided the value of the bootie as over $12/pair. The applicable subheading for Style 12111052 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: 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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division