The tariff classification of footwear from China

N294750 March 28, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3760 Ms. Anna Hoffman Seventh Avenue, Inc. 1112 7th Avenue Monroe, WI 53566 RE: The tariff classification of footwear from China Dear Ms. Hoffman: In your letter dated February 22, 2018, you requested a tariff classification ruling. The submitted sample will be returned to you as requested. Model #F18006-KA (Adeena Sparkle Pump), is woman’s peep-toe, closed-heel, below-the-ankle dressy shoe. The upper is made from 100 percent polyurethane glitter covered by interlaced/woven metalized and non-metalized textile threads. The external surface of the upper is considered to be textile. It has an ankle strap and buckle closure. The outer sole is made from 100 percent rubber or plastics with textile material applied to the majority of the outer sole in contact with the ground. The shoe is not protective and does not have a foxing or foxing-like band. Rubber/plastics makes up more than 10 percent of the total weight of the shoe. You provided the value of the shoe as over $12/pair. You suggest classification of this style under 6402.99.3165 Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with uppers of rubber/plastic. As the external surface is occupied by the interwoven threads, this style will be classified as having uppers of textile. The applicable subheading for Model #F18006-KA (Adeena Sparkle Pump) will be 6404.19.3760, HTSUS, which provides for outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; footwear not 10 percent or less by weight of rubber or plastics; footwear with uppers of textile material 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 note U.S. note 5 to this chapter: other: for women. 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