The tariff classification of footwear from China

N294496 March 20, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.7590 Ms. Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of footwear from China Dear Ms. Barnes: In your electronic letter dated February 19, 2018, you requested a tariff classification ruling. The submitted sample, identified as Sku# 20992101, will be returned to you. Sku# 20992101 is a boy’s closed-toe, closed-heel, below-the-ankle, athletic shoe. The upper is made from both polyester textile material and rubber or plastics. The external surface area (ESAU) of the upper is predominately textile material. It features a lace-up closure, padded collar, padded tongue, treaded outer sole, and a general athletic appearance. The brand name Zone Pro® Boys’ appears on the face side of the tongue. The rubber or plastics outer sole has non-woven textile material applied to the majority of the outer sole in contact with the ground. The shoe was physically examined and found to have a foxing-like band. You provided the value of the shoe as over $3.00 but not over $6.00/pair. The applicable subheading for the children’s athletic shoe, Sku# 20992101, will be 6404.11.7590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile, sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like, other: valued over $3 but not over $6.50/pair: other: with uppers of textile materials other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter… other. The rate of duty will be 12.5 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