The tariff classification of footwear from China

N295257 April 13, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of footwear from China Dear Mr. Kim: In your letter dated February 27, 2018, you requested a tariff classification ruling. The submitted sample identified as Style ID-SANNIT is being returned to you, as requested. Style ID-SANNIT is a woman’s, closed-heel, closed-toe, below-the-ankle, athletic type shoe. The constituent material of the upper is a heavy gauge knit textile material. A small area at the back heel features a rubber or plastics overlay simulating nubuck. The shoe is secured to the foot by means of laces. The outer sole is made from rubber. The shoe has a foxing-like band that completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch. The shoe exhibits the general appearance of athletic footwear containing a flexible sole, a foxing band, and secure means of closure. You provided a value of over $12/pair. The applicable subheading for Style ID-SANNIT will be 6404.11.9050, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 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