The tariff classification of footwear from Vietnam, China or Indonesia

N252401 May 5, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3940 Rebecca Montgomery New Balance Athletic Shoe, Inc. Distribution Center 10 International Way Lawrence, MA 01843-1064 RE: The tariff classification of footwear from Vietnam, China or Indonesia Dear Ms. Montgomery: In your letter dated April 10, 2014 you requested a tariff classification ruling. The submitted half pair sample, identified as Style name APRES TN, is a men’s slip-on “casual” shoe that does not cover the ankle. The upper portion of the shoe is comprised of a lightweight knit polyester mesh and a brushed suede textile material. It has a rubber/plastic outer sole. As the upper features non-removable elastic laces that are non-functional the shoe would be considered a slip-on. You indicate that the price of the footwear is over $12 per pair. You believe that Style APRES TN contains a foxing-like band and suggest classification of the item under subheading 6404.19.9030, 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: valued over $12.00/pair: for men. We disagree for the following reason, T.D.83-116 effective June 22, 1983 provides in pertinent part: “A foxing-like band must be applied or molded at the sole and must overlap the upper.” Since the extended sidewalls do not overlap the upper material this shoe does not exhibit a foxing or foxing-like band. The applicable subheading for the men’s slip-on shoe, Style APRES TN 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division