The tariff classification of footwear from Vietnam

N139675 January 19, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. John J. Kenney Reebok International, Ltd. 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from Vietnam Dear Mr. Kenney: In your letter dated December 16, 2010 you requested a tariff classification ruling. The submitted half-pair sample identified as style J81298 “Easytone Faith,” is a women’s closed toe/closed heel below-the-ankle shoe with an outer sole composed of rubber/plastics. The upper is composed of textile material and features a two inch wide elastic textile strap at the instep which helps secure the shoe to the wearer’s foot. You state that the shoe resembles a “Mary Jane,” is not “athletic” footwear, has a foxing or a foxing-like band and is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. You also state that the sample is not marked with the country of origin but that regular production shoes will be. The F.O.B. value is $16.57/pair. The applicable subheading for style J81298 “Easytone Faith,” will be 6404.19.9060, 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 sloes of rubber or plastics: other: other: valued over $12.00/pair: for women. The rate of duty will be 9% 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, Robert B. Swierupski Director National Commodity Specialist Division