The tariff classification of footwear from Vietnam

N295753 May 2, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Mr. Richard W. Fitzpatrick Footwear Tech, Inc. 100 Grandview Road, Suite 300 Braintree, MA 02184 RE: The tariff classification of footwear from Vietnam Dear Mr. Fitzpatrick: In your electronic letter dated April 4, 2018, you requested a tariff classification ruling. Your sample will be returned. The submitted half-pair sample identified as a “Mule” style, is a woman’s closed toe/open heel, cushioned slipper with a rubber or plastics outer sole and a woven textile material upper. The footwear features textile edging around the perimeter of the insole and an approximately 1¾ inch velour collar across the forefoot. The slipper’s outer sole measures 4 mm in thickness and over 8mm thickness when including all of the sole components measured at the ball of the foot. Therefore, it does not qualify as a “house slipper” pursuant to Statistical Note 1(d)(i), (ii), and (iii) to Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS). The applicable subheading for “Mule” style slipper will be 6404.19.3960, 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 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