The tariff classification of footwear from China/Vietnam

N250978 March 25, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Ms. Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: The tariff classification of footwear from China/Vietnam Dear Ms. Texeira: In your letter dated February 28, 2014 you requested a tariff classification ruling. The submitted half-pair sample identified as style BM2630, is a men’s lace-up shoe with a rubber or plastics outer sole and a predominately textile material upper that does not cover the ankle. Attached to the outer sole is a foxing band which completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch. Attached to this foxing band is a toe and heel bumper, neither of which is considered “foxing” nor external surface area of the upper (esau). You provided an F.O.B. value over $12.00/pair. The applicable subheading for the men’s lace-up shoe, style BM2630 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: 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, Gwenn Klein-Kirschner Acting Director National Commodity Specialist Division