The tariff classification of footwear from Vietnam

N244212 August 5, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3940 Mr. Raymond Mapa Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of footwear from Vietnam Dear Mr. Mapa: In your electronic ruling request submitted on July 19, 2013 you requested a tariff classification ruling. The photograph of the footwear sample submitted by you identifies the men’s flip-flop thong sandal as style 00Y753 PR012 “Seaside,” with a rubber or plastics sole (.06 grams by weight) and a V-shaped cotton textile material upper. You state that the sandal’s weight is .135 grams. The rubber or plastics sole is more than ten percent of the sandal’s total weight. The applicable subheading for the men’s flip-flop thong sandal, style 00Y753 PR012 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 with open toes or open heels; 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division