The tariff classification of footwear from China

N301268 November 13, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3960 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 October 11, 2018, you requested a tariff classification ruling. The submitted sample will be returned to you. Pattern: Kiki is a woman’s closed-toe, closed-heel, slip-on shoe that does not cover the ankle. The upper is made from textile material and rubber or plastics. The external surface area of the upper is predominately textile material. Two strips of elastic textile material are attached to the center of the shoe over the top of the vamp and to each side of the heel creating an open area on the medial and lateral sides. The elastic strips are spread to allow the wearer to put on and take off the shoe. There is a rubber or plastics circular piece affixed to the vamp, a polyurethane overlay attached to the heel, and a rubber or plastics piece in front of the toes. The outer sole is made from rubber or plastics. The shoe does not have a foxing-like band. Via phone you stated that the weight of the rubber or plastics components, account for more than 10 percent of the total weight of the shoe. You provided the value of the shoe as over $12/pair. The applicable subheading for Pattern: Kiki will be 6404.19.3960, 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: footwear with outer soles of rubber or plastics: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 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