The tariff classification of footwear from Vietnam

N291666 November 22, 2017 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3040 Mr. Raymond Mapa Diesel USA INC 220 West 19th St New York, NY 10011 RE: The tariff classification of footwear from Vietnam Dear Mr. Mapa: In your electronic letters dated October 17, 2017, and November 1, 2017, you requested a tariff classification ruling. You provided a sample of style #Y01703 with your second letter. Your sample will be returned. The sample, identified as style # Y01703, is a men’s, closed toe/closed heel, above-the-ankle, pull-up shoe. The footwear has an outer sole comprised of rubber/plastics. As per our email correspondence, you confirm the external surface area of the upper is made up of 85 percent polyester textile material, a cow leather toe cap (11 percent), and 4 percent TPU rubber/plastics. The tall, sock-style shoe features a pull tab at the back of the upper and the “Diesel” logo boldly displayed on the vamp. Upon examination, this slip-on footwear was found to have no foxing or foxing-like band. Rubber/plastics makes up more than 10 percent of the total weight of the shoe. You provided an F.O.B. value of $41.00 per pair. The applicable subheading for style # Y01703 will be 6404.19.3040, 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: other: footwear of the slip-on type; footwear having more than 10 percent by weight of rubber or plastics; 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 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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division