The tariff classification of footwear from China

N264280 May 21, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3730 Ms. Maribel Castaneda Eurocentra Inc. 801 S. Circle Avenue Forest Park, IL 60130 RE: The tariff classification of footwear from China Dear Ms. Castaneda: In your letter dated April 24, 2015, you requested a tariff classification ruling. The submitted sample identified as style name “Men’s Water Shoes” (no style #) is a closed toe/closed heel, below-the-ankle, men’s water shoe with an outer sole of rubber or plastics and an overlay of textile fibers. The upper consists of 95 percent man-made textile and 5 percent rubber or plastics. The upper features mesh fabric that goes up the medial side, around the toe area and back down along the lateral side of the shoe. Around the ankle there is drawstring with a plastic toggle used as a means of closure. The shoe is more than 10 percent weight rubber or plastics. It has no foxing or foxing like band and is not “protective.” You suggest classification under 6404.19.3660, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision of uppers of vegetable fibers for a women’s shoe. We disagree. The textile fibers are man-made materials as indicated by the inside label and therefore will be classified as such. The applicable subheading for style name “Men’s Water Shoes” will be 6404.19.3730, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for men. The rate of duty will be 12.5 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 Director National Commodity Specialist Division