The tariff classification of a casual shoe from China

N241095 May 1, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Oralia Ruiz 17300 Slover Avenue Fontana, CA 92337 RE: The tariff classification of a casual shoe from China Dear Ms. Ruiz: In your undated letter, received by this office on April 23, 2013, you requested a tariff classification ruling. The sample submitted, identified as style Scout, is designed as a casual, comfortable “lifestyle” shoe. The shoe has a non-rigid, textile upper with four-eyelet lace closure and a tongue. The light-weight, flexible, rubber/plastics outer sole has a foxing like band but lacks any type of lateral support and has minimal underfoot cushioning. The applicable subheading for the men’s casual “lifestyle” shoe-style Scout 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 per 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 http://www.usitc.gov/tata/hts/. 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 (646) 733-3042. Sincerely, Thomas J. Russo Director National Commodity Specialist Division