The tariff classification of footwear from China

N238497 March 4, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3940 Mr. Mitchell Dean Miller Doing His Work First, Inc. 250 Grady Montgomery Drive, Suite D Jackson, TN 38301 RE: The tariff classification of footwear from China Dear Mr. Miller: In your electronic ruling submitted on February 14, 2013 you requested a tariff classification ruling. The photographs of the footwear sample submitted by you identifies the shoe as style name “FUMS,” SKU #MBLDB2013, a men’s slip-on “loafer” with an Ethylene-Vinyl Acetate (EVA) rubber or plastics outer sole and a burlap textile materials upper that does not cover the ankle. The inside of the upper features elastic gores on either side of the tongue which when expanded, facilitates the insertion of the foot into the shoe. The shoe does not appear to have a foxing or a foxing-like band and is not “protective.” The applicable subheading for the men’s slip-on “loafer,” style name “FUMS,” SKU #MBLDB2013 will be 6404.19.3940, 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; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for men. 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