The tariff classification of footwear from China

N308001 December 18, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3760 Mr. Paul Leitner Oceanland Service Inc. 15241 Don Julian Road City of Industry, CA 91741 RE: The tariff classification of footwear from China Dear Mr. Leitner: In your letter dated November 30, 2019, you requested a tariff classification ruling on behalf of your client, Fortune Dynamic Inc. Included with your submission are three photographs and descriptive literature. You also submitted additional information via email. Visual examination of a photograph of style # 110819, finds a woman’s, open toe/open heel, below the ankle, slip-on sandal. The upper consists of three separate wide bands made of nylon textile material (non-vegetable). The rubber/plastics outer sole has textile material applied to the outer sole. The textile material portion is the greatest surface area in contact with the ground. The rubber/plastics components account for more than 10 percent of the total weight of the shoe. In your email, you provided an F.O.B. value of $4.32 per pair. The applicable subheading for style # 110819 will be 6404.19.3760, Harmonized Tariff Schedule of the United States (HTSUS), which provides outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; footwear not 10 percent or more by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. The general rate of duty will be 12.5 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 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