The tariff classification of footwear from China

N253482 May 30, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Mr. Gordon C. Anderson C.H. Robinson Worldwide, Inc. 8855 Columbine Road, Suite 400 Eden Prairie, MN 55347-4148 RE: The tariff classification of footwear from China Dear Mr. Anderson: In your letter dated May 13, 2014 you requested a tariff classification ruling on behalf of Minnetonka Moccasin. The submitted sample, identified as Style # “Trapper,” is a closed-toe, closed-heel slip-on women’s slipper that does not cover the ankle. The upper is stated to be made from 50 percent polyurethane and 50 percent nylon flocking material with outer soles of rubber or plastics. The faux fur folds over at the topline to form a decorative cuff that is held in place with a tied leather lace. As requested the sample is being returned. The applicable subheading for Style # “Trapper” will be 6404.19.3960, 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: footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: other: for women. 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