The tariff classification of footwear from China

N294007 February 26, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3145 Ms. Erika L Bremer Weyco Group Inc. 333 W. Estabrook Blvd. Glendale, WI 53212 RE: The tariff classification of footwear from China Dear Ms. Bremer: In your electronic letter dated February 1, 2018, you requested a tariff classification ruling. The electronic photograph submitted shows style # 25253 as a man’s, closed toe/closed heel, below-the-ankle, slip-on shoe. The upper consists of textile material decorated with sewn on rubber/plastics sequins. The sequins overlap and completely obscure the textile below. Rubber/plastics is considered the constituent material of the upper. The shoe has textile edging around the topline of the shoe and down the back of the heel. The outer sole is rubber/plastics. The total weight of the shoe is over 10 percent rubber or plastics. You provided an F.O.B. value of $10.70 per pair. The applicable subheading for style #25253 will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for men: other. The rate of duty will be 6 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