The tariff classification of footwear from Korea

N203559 February 28, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.39 Alex Kang Hyesook Kwak dba Master Customs Service 11099 S. La Cienega Blvd., Suite 245 Los Angeles, CA 90045 RE: The tariff classification of footwear from Korea Dear Mr. Kang: In your letter dated January 20, 2012, you requested a tariff classification ruling on behalf of Adin 21, Los Angeles, CA. The sample submitted is slip-on, ped-type footwear, identified as Item-BOBO M (men). The upper consists of foamed neoprene sandwiched between two layers of polyester textile material. The upper is finished with textile edging and there are small holes in the vamp area for ventilation. The separately attached outer sole is made of rubber or plastic. The applicable subheading for Item-BOBO M (men) will be 6404.19.3940, Harmonized 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… footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper…other…other. 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, Thomas J. Russo Director National Commodity Specialist Division