The tariff classification of footwear from Indonesia

N323590 February 1, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Mark Andrew Rave Ariat International, Inc. 3242 Whipple Rd. Union City, CA 94587 RE: The tariff classification of footwear from Indonesia Dear Mr. Rave: In your letter dated January 7, 2022, you requested a tariff classification ruling. You have submitted descriptive literature and photographs. No samples were submitted with this request. The photographs of a footwear style, identified as "Great at Good," show a closed-toe/closed-heel, man’s casual shoe. This slip-on shoe does not cover the ankle. The external surface area of the upper (esau) consists predominantly of man-made textile materials. The rubber/plastics outer sole is said to incorporate a foxing-like band. The shoe does not have a separately attached tongue. It has a rubber/plastic heel counter, a textile pull-tab, and a textile lace. The F.O.B. value is $18.75 per pair. The applicable subheading for the men’s style, "Great at Good," will be 6404.19.9030, 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: other: valued over $12/pair: for men. The rate of duty will be 9 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