The tariff classification of footwear from Vietnam

N245912 September 30, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Ms. Oralia Ruiz 17300 Slover Avenue Fontana, CA 92337 RE: The tariff classification of footwear from Vietnam Dear Ms. Ruiz: In your letter dated August 27, 2013 you requested a tariff classification ruling. The submitted half-pair sample identified as style “Jameson 2 Eco,” is a men’s lace-up “athletic” sneaker with a rubber or plastics traction outer sole and a textile mesh upper that does not cover the ankle. The sneaker is lightweight and flexible and features a cushioned tongue, collar and insole, a foxing or foxing-like band and a general athletic appearance. You provided an F.O.B. value greater than $12 per pair. You suggest in your letter that the sneaker be classified under subheading 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which states in pertinent part; footwear other than sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like. We disagree with this suggested classification. The applicable subheading for the men’s “athletic” sneaker identified as style “Jameson 2 Eco” will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for men: other. The rate of duty will be 20% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division