The tariff classification of footwear from China

N253126 May 23, 2014 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3940 Ms. Stacey Nesseth Red Wing Shoes 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of footwear from China Dear Ms. Miller: In your ruling submitted on April 30, 2014 you requested a tariff classification ruling. The submitted footwear sample, identified as style 3803, is a men’s slip-on casual shoe with a rubber or plastics outer sole and textile upper that does not cover the ankle. The shoe 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 have a foxing or a foxing-like band and is not “protective.” You state that the value of the shoe is over $12.00 per pair. The applicable subheading for the men’s slip-on casual shoe, style 3803 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 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division