The tariff classification of a vulcanized open heel shoe from China

N344162 December 11, 2024 CLA-2-64:OT:RR:NC:N2 247 CATEGORY: Classification TARIFF NO.:  6401.99.9000 Mr. Mark Rave Ariat International, Inc. 1500 Alvarado St. Suite 100 San Leandro, CA 94577 RE:  The tariff classification of a vulcanized open heel shoe from China Dear Mr. Rave: In your letter dated November 20, 2024, you requested a tariff classification ruling.  Descriptive and pictorial information were submitted. The Women’s Kelmarsh Slip On – style number P31257 is a vulcanized rubber slip-on shoe.  It is a below the ankle shoe, which has an open heel, and a closed toe.  It is not considered protective against water, oil, grease or chemicals or cold or inclement weather.  The outer sole unit is said to have a low heel and an 8mm sidewall that overlaps the upper, constituting a foxing-like band. The applicable subheading for the Women’s Kelmarsh Slip On – style number P31257 will be 6401.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear, with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes;  Other footwear: other: other: other: other.  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 at https://hts.usitc.gov/. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division