The tariff classification of footwear from China/Vietnam/Indonesia

N111923 July 15, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3540 Ms. Rebecca Montgomery New Balance Athletic Shoe, Inc. 10 International Way Lawrence, MA 01843-1064 RE: The tariff classification of footwear from China/Vietnam/Indonesia Dear Ms. Montgomery: In your letter dated June 22, 2010 you requested a tariff classification ruling for men’s half-pair “athletic” shoe. The submitted sample identified as Style MW10GR, is a men’s size 9.5 slip-on shoe with an outer sole composed of rubber/plastics. The upper is composed predominately of textile materials, i.e. textile mesh and non-woven nylon micro-fiber and features elasticized straps which criss-cross at the instep. You state that these straps provide no functionality in terms of facilitating the “sliding on” of the shoe or securing the shoe to the wearer’s foot and consequently, the shoe is considered a slip-on which excludes it from being defined as “athletic” pursuant to the T.D. 93-88 Footwear Definitions. This office is in agreement with your contention that the shoe is not "athletic" footwear for tariff classification purposes. You suggest classification under subheading 6404.19.9030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear “other than” footwear with open toes or open heels; footwear of the slip-on type. We disagree with this classification. The submitted footwear sample is, as you suggest, a slip-on. The provision for "footwear with open toes or open heels" is separated from the provision for "footwear of the slip-on type, that is held to the foot without the use of laces or buckles or fasteners . . ." by a semicolon. We interpret this construction to mean that open toe or heel shoes are to be considered separately from footwear of the slip-on type. Consequently, since the shoe in issue qualifies for classification as footwear of the slip-on type, it need not meet the requirement for footwear with open toes or open heels in order to qualify for classification under subheading 6404.19.35, HTSUS. The shoe does not have a foxing or foxing-like band. The applicable subheading for Style MW10GR will be 6404.19.3540, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners and not having a foxing or foxing-like band; other: other: for men. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division