The tariff classification of footwear from Brazil

N231415 September 7, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Theresa Marino Euro Cargo Express 154-09 146th Avenue Jamaica, NY 11434 RE: The tariff classification of footwear from Brazil Dear Ms. Marino: In your letter dated August 3, 2012 you requested a tariff classification ruling on behalf of your client, French Bred, Ltd. The submitted sample identified as style name “HYPNO,” is a pair of women’s slip-on shoes which have molded rubber or plastics outer soles which do not overlap the upper by the requisite ¼ of an inch to constitute a foxing-like band. The upper (which does not cover the ankle) is completely covered with multi-colored “ribbon-like” strips which measure less than 5mm in any cross-sectional diameter. These strips are composed of 60% polypropylene, 30% polyester and 10% cotton (all constituting textile materials) and are sewn to the upper in a tight zig-zag pattern. Each shoe has a rubber or plastics bow at the vamp and rubber or plastics edging around the top line. The applicable subheading for the women’s slip-on shoe, style name “HYPNO” will be 6404.19.3960, 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: not sports footwear; footwear not designed to be a protection against cold or inclement weather and not having a foxing or a foxing-like band; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5% 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