The tariff classification of footwear from China

N301243 November 2, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Edward Foster Cole Haan 150 Ocean Road Greenland, NH 03840 RE: The tariff classification of footwear from China Dear Mr. Foster: In your letter dated October 3, 2018, you requested a tariff classification ruling. The submitted sample, identified as ZEROGRAND TRAINER P119693 # C30179, will be returned to you as requested. ZEROGRAND TRAINER P119693 # C30179 is a man’s closed-toe, closed-heel, below-the-ankle, lace-up shoe. The upper is made from textile material, leather, and rubber or plastics. The external surface area of the upper is predominately textile material. It features a polyurethane (PU) U-shaped eye-stay, leather heel overlay, rubber or plastics piece at the toe, and a textile pull tab attached to the topline of the heel. On the tongue, which is affixed to the upper and on the same plane, is a vertical strip of textile material that extends upward to form a pull-on tab. Non-functional laces thread through the strip of textile material. The outer sole is made from rubber or plastics. It has a foxing-like band. You provided the value of the shoe as over $12/pair. The applicable subheading for ZEROGRAND TRAINER P119693 # C30179 will be 6404.19.9030, 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: other: other: valued over $12/pair: for men. The rate of duty will be 9 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