The tariff classification of footwear from Indonesia

N323579 January 31, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Jim Burritt DSV Air & Sea 1425 Corporate Center Drive San Diego, CA 92154 RE: The tariff classification of footwear from Indonesia Dear Mr. Burritt: In your letter dated January 7, 2022, you requested a tariff classification ruling on behalf of your client Algenesis Corporation. You have submitted descriptive literature and photographs. No sample of the item in question was provided. The photographs of footwear style “Unisex Style One V1” show a closed-toe/closed-heel, below the ankle, slip-on, casual shoe. The external surface area of the upper (esau) is composed of 58 percent hemp and 45 percent synthetic mesh (Tencel) textile materials. The knit upper of the shoe features elastic gore on both sides of the vamp. An optional cotton canvas strap over the vamp can be secured with laces through holes on the sides of the shoe. The molded outer sole consists of rubber/plastic made from a bio-based polyurethane. The shoe does have a foxing band and it is not considered protective. The F.O.B. value is over $12 per pair. The applicable subheading for the “Unisex Style One V1” will be 6404.19.9060, 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: other: other: valued over $12/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