The tariff classification of footwear from China or Vietnam

N274410 April 13, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020; 6402.99.3165 Ms. Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, Oregon 97229 RE: The tariff classification of footwear from China or Vietnam Dear Ms. Texeira: In your letter dated March 23, 2016, you requested a tariff classification ruling. The two samples submitted are being returned to you, as requested. Style BM4529 is a man’s closed heel, closed toe, athletic shoe that does not cover the ankle. The upper’s vamp, front quarter and heel cap are made from 65 percent polyester and 35 percent nylon textile materials; the rear quarter of the upper is made from cotton textile material. It features a lace-up closure, leather heel tab, and logo patch. The traction outer sole is made from rubber or plastics. A foxing band completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch. You provided an FOB value of greater than $12/pair. Style BL4532 is a woman’s open toe, open heel, slip-on, thong sandal. The upper is comprised of lateral and medial straps made from molded/embossed rubber or plastics, sewn to a thong made from rubber/plastic coated textile webbing material. The outer sole is of molded rubber or plastics. The applicable subheading for Style BM4529 will be 6404.11.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 $12.00/pair: for men: other. The rate of duty will be 20 percent ad valorem. The applicable subheading for Style BL4532 will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women: other. The rate of duty will be 6 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 https://hts.usitc.gov/current. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division