The tariff classification of footwear from Vietnam

N262024 March 20, 2015 CLA-2-64:OT:RR:NC:3:447 CATEGORY: Classification TARIFF NO.: 6403.91.6075 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 electronic letter dated February 24, 2015, you requested a tariff classification ruling. Your electronic photograph submission shows style #Y01172 P0604, “S-Nentish” as a men’s, above-the-ankle, lace-up shoe with an outer sole of rubber or plastics. The upper is predominantly leather and features a functional slide fastener that extends from the medial topline, under the foot to the lateral top line. It also has a large ornamental pull tab. The shoe has a foxing or foxing like band and it deviates from athletic footwear in styling. You provided a F.O.B. value of over $12 per pair. The applicable subheading for style #Y01172 P0604, “S-Nentish” will be 6403.91.6075, 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 leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 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 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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division