The tariff classification of footwear from China

N299072 August 2, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.91.4061 Ms. Sandy Pray Camuto Group Dba VCS Group, LLC 100 Highland Drive Westampton, NJ 08060 RE: The tariff classification of footwear from China Dear Ms. Pray: In your letter dated July 13, 2018, you requested a tariff classification ruling. The submitted samples will be returned to you as requested. Style [UG-BRASHINA] is a girl’s, closed-toe, closed-heel, above-the-ankle, below-the-knee, slip-on bootie. The upper is stated to be made from PU (polyurethane) sheeting referred to as Reina PU. The upper material has a cut-out pattern that is lined only at the heel. The external surface area of the upper (ESAU) is over 90 percent rubber and plastics. It has an outer sole made from rubber or plastics and it has an attached heel resembling a stacked heel. The bootie measures approximately 4 inches in height including the heel. It is not “protective,” does not have a metal toe cap, nor does it contain a foxing or foxing like band. Style [YG-BETHEN] is a girl’s, closed-toe, closed-heel, above-the-ankle, below-the-knee boot. The upper is stated to be made from PU sheeting referred to as Oberyn PU. The Oberyn PU material simulates leather. It features a functional zipper closure on the medial side, two sewn on PU pieces forming a flower with a stem and leaves on the lateral side, and two sewn loops on each side at the topline. The ESAU is over 90 percent rubber and plastics. It has an outer sole made from rubber or plastics and it has an attached heel resembling a stacked heel. The bootie measures approximately 6.5 inches in height including the heel. It is not “protective” nor does it have a foxing or foxing like band. The applicable subheading for Style [UG-BRASHINA] and Style [YG-BETHEN] will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area is over 90 percent rubber and/or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band 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. 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 the 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