The tariff classification of footwear from Vietnam

N276140 June 24, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Gregory Watts Skechers 330 S. Sepulveda Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from Vietnam Dear Mr. Watts: In your letter dated April 28, 2016, received by this office on May 27, 2016, you requested a tariff classification ruling. Both samples are being returned to you, as requested. Style 64813, is a man’s closed toe, closed heel, casual that does not covering the ankle. You provided an external surface area for the upper breakdown, expressed in percentages, as 65.33 percent textile material, and 34.67 percent cow leather. The shoe has a lace-up closure, “S” logo label on the lateral side, the word Skechers embossed on the back, and a label with the word “Skechers” embossed on the tongue. It has an outer sole made from rubber or plastics (r/p). The shoe is not protective, and features a foxing-like band. The shoe is valued over $12/pair. Style 64700, is a man’s closed toe, closed heel, casual shoe that does not covering the ankle. You provided an external surface area for the upper breakdown, expressed in percentages, as 62.54 percent textile material, 37.12 percent leather, and 0.34 percent synthetic (r/p) material. The shoe has a lace-up closure, “S” logo label on the lateral side, the “S” logo embossed on the heel, the word Skechers on the foxing-like band, and a rubber or plastics label with the word Skechers affixed to the tongue. It has an outer sole is made from rubber or pastics. The shoe is not protective and features a foxing-like band. The shoe is valued over $12/pair. The applicable subheading for Style 64813 and Style 64700 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: other: other: valued over $12/pair: for men. The rate of duty will be 9 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