The tariff classification of footwear from China

N299386 August 14, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Jane Sheridan CALERES *5* 8300 Maryland Avenue St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated July 23, 2018, you requested a tariff classification ruling. Your sample will be returned. The submitted half-pair sample style name “Halton” is a woman’s, closed toe/closed heel, below-the-ankle, slip-on, loafer style shoe. The external surface area of the upper consists of small woven straps. You describe the straps as PU backed with fabric and folded to measure 3mm wide. Examination of a cross-section of a strap shows textile covered/coated with PU. The shoe has a cushioned midsole and an outer sole of rubber/plastic. The applicable subheading for the woman’s slip-on style name “Halton” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with 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: other: other: other: for women: 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