The tariff classification of footwear from China

N299485 August 23, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Robyn Johnson Elan Polo International 2005 Walton Road Saint Louis, MO 63114 RE: The tariff classification of footwear from China Dear Ms. Johnson: In your letter dated July 26, 2018, you requested a tariff classification ruling. The submitted half pair sample, identified as style HC6328I, is a children’s closed toe/open heel casual shoe, with an outer sole of rubber/plastics. You have also submitted a half-pair sample upper for examination. The external surface area of the upper is over 90 percent rubber/plastics. The shoe features an affixed gored lace and nylon strip on the tongue. It has a strap with a hook and loop closure around the ankle, and on top of the forefoot. There is no foxing or foxing like band. You have provided an F.O.B. value approximately between $3.50 and $6.50 per pair. The applicable subheading for style HC6328I, will be 6402.99.3171, 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 accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: 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