The tariff classification of footwear from Vietnam

N341577 August 15, 2024 CLA-2-64:OT:RR:NC:N2:247 TARIFF NO.: 6404.19.3940 CATEGORY: Classification Ms. Laurie Bichell Maersk Customs Services USA Inc. 1501 South Clinton Street, Suite 210 Baltimore, MD  21224 RE:      The tariff classification of footwear from Vietnam Dear Ms. Bichell: In your letter dated July 15, 2024, you requested a tariff classification ruling on behalf of your client, Genesco Inc.  You have submitted descriptive literature and several photographs.  The style name and number were sent via email. The footwear, identified as the Briley Knit UT – 02407217, is a closed-toe/closed-heel, below the ankle, man’s, slip-on shoe.  The upper is predominantly composed of knit textile, making it the constituent material of the upper.  The footwear has an elastic lace threaded through eyelets in a U-shaped eye stay.   The shoe does not have a separate tongue and is considered slip-on footwear.  The rubber or plastics outer sole weighs more than ten percent of the shoe’s total weight.  There is no foxing or foxing-like band.  The F.O.B. value is over $12 per pair. The applicable subheading for the man’s Briley Knit UT – 02407217 shoe will be 6404.19.3940, 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, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for men.  The rate of duty will be 37.5% ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division