The tariff classification of footwear from Vietnam

N218825 June 20, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020, 6404.19.9030 Mr. Raymond Mapa Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of footwear from Vietnam Dear Mr. Mapa: In your letter dated May 16, 2012 you requested a tariff classification ruling for two styles of men’s footwear. The submitted half-pair sample identified as style “D-78 Low,” is a men’s lace-up sneaker-type “athletic” shoe with a rubber or plastics traction outer sole. Attached to the sole is a foxing band which overlaps the upper by the requisite ¼ of an inch and encircles the entire shoe. The textile upper does not cover the ankle and is made of 100% cotton vegetable fibers. The shoe has a padded insole and a general “athletic” appearance. You provided an F.O.B. value in excess of $12/pair. The applicable subheading for the men’s “athletic” shoe, style “D-78 low” will be 6404.11.9020 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: sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20% ad valorem. The submitted half-pair sample identified as style “Hurrikane,” is a men’s lace-up “casual” shoe with a rubber or plastics outer sole and a predominately polyester textile upper (52%) that does not cover the ankle. You provided an F.O.B. value in excess of $12/pair. The applicable subheading for the men’s “casual” shoe, style “Hurrikane” will be 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for men. 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, Thomas J. Russo Director National Commodity Specialist Division