The tariff classification of footwear from China

N265984 July 20, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of footwear from China Dear Mr. Salvato: In your letter dated June 15, 2015 you requested a tariff classification ruling on behalf of Team Beans LLC. As requested the sample is being returned to you. The submitted sample, Style/Part# FFWM##15CNV, is a woman’s closed toe, closed heel, below the ankle, slip-on shoe. Per email you have indicated that the upper is made from 100 percent cotton. The shoe upper features an elastic gore on the vamp which when expanded, facilitates the insertion of the foot into the shoe. The outer sole is made from rubber or plastics. The shoe does not have a foxing or a foxing-like band nor is it “protective.”  The applicable subheading for Style/Part# FFWM##15CNV will be 6404.19.3960, 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: other: footwear with open toes or open heels; more than 10 percent by weight of rubber or plastics; 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.Kalines@cpb.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division