The tariff classification of footwear from Vietnam

N272895 March 10, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Yvette N. Powell Crocs 7477 E. Dry Creek Parkway Niwot, CO 80503 RE: The tariff classification of footwear from Vietnam Dear Ms. Powell: In your letter dated February 5, 2016, you requested a tariff classification ruling. Your sample will be returned with your ruling. The submitted sample identified as style number/name 204211 “Classic Mammoth Luxe Clog” is a unisex, closed toe/open heel, below-the ankle, slip-on, molded rubber/plastic clog. The shoe has numerous openings on the vamp which allows portions of a full shearling lining to be seen. The removable lining is cuffed over the rubber/plastic upper and completely encircles the topline. You state the external surface area is comprised of 58 percent wool and 42 percent thermoplastic rubber/plastics making the upper predominantly textile for classification purposes. You provided an F.O.B. value of $14.08 per pair. As per your email, you confirm the country of origin is Vietnam. The applicable subheading for style number/name 204211 “Classic Mammoth Luxe Clog” 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: footwear with outer soles of rubber or plastics: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear with open toes or open heels; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division