The tariff classification of footwear from China

N286906 June 30, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Shalyn Linklater People Footwear Inc. 200-395 Alexander St Vancouver, BC V6A1C4 Canada RE: The tariff classification of footwear from China Dear Ms. Linklater: In your letters dated April 24, 2017, and June 2, 2017, you requested a tariff classification ruling. Your sample will be returned. The submitted sample identified as style number/name NC-23 Waldo, is a unisex, closed toe/closed heel, below-the ankle, slip-on shoe with an outer sole of rubber or plastics. The external surface area of the upper (ESAU) is 85 percent polyester textile material. The shoe has laces attached via a sewn plastic eye stay however the laces are not necessary for closure. The shoe will stay secured to the foot without the use of laces, thus rendering it a slip-on for classification purposes. The shoe features a textile pull tab. There is no foxing or foxing like band. The total weight of the shoe is over 10 percent rubber or plastics. The F.OB. value is over $12 per pair. The applicable subheading style name/number NC-23 Waldo, 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 of the slip-on type; 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 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 https://hts.usitc.gov/current. 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 above, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division