The tariff classification of footwear from China

N304222 May 21, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065; 6404.19.9060 Mr. Stephen M. Zelman Mr. Stephen M. Zelman & Associates 60 Sutton Place South- 6th Floor New York, New York 10033 RE: The tariff classification of footwear from China Dear Mr. Zelman: In your letter dated May 1, 2019, you requested a tariff classification ruling on behalf of your client Unisa Diem, Incorporated. You have submitted two women’s samples identified as styles “Willow” and “Bella.” Your samples will be returned. Style “Willow” is a closed toe/closed heel, below-the-ankle, lace-up shoe. The external surface area of the upper is over 90 percent leather. The flexible rubber/plastics outer sole overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing band. Via email you provided an F.O.B. value of $18.21 per pair. You suggest a classification of 6403.99.9071, 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 leather: other footwear: other: other: other: other: for other persons: valued at over $2.50/pair: other; other: other: other. This subheading provides for children’s shoes. The submitted style “Willow” is for women, and will be classified as such. The applicable subheading for style “Willow” will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10 percent ad valorem. Style “Bella” is a closed toe/closed heel, below-the-ankle, and lace-up non-athletic shoe. The light weight shoe has a man-made textile material upper with an outer sole of rubber or plastics. The separately attached tongue is attached to the back portion of the upper. The shoe features a heel pull tab and a foxing-like band. In your email you provided an F.O.B. value of $16 per pair. The applicable subheading for style “Bella” will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. 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 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