The tariff classification of footwear from Vietnam

N276144 June 24, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Ms. Olga Kuznets The Rockport Group 100 Royall Street Canton, MA 02021 RE: The tariff classification of footwear from Vietnam Dear Ms. Kuznets: In your letter dated April 19, 2016, you requested a tariff classification ruling. Your sample will be returned with your request. The submitted sample identified as style # H80347 is a man’s closed toe/closed heel, below the ankle, lace-up shoe with an outer sole of rubber/plastics. The external surface area of the upper is a cotton canvas textile material. The shoe features a lightly padded tongue and underfoot cushioning. The shoe does have a foxing or foxing like band. You provided an F.O.B. value of over $12 per pair. The applicable subheading for style # H80347 will be 6404.11.9020, Harmonized Tariff Schedule of the United States (HTSUS), 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: 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. 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 above, contact National Import Specialist Stacey Kalkines at Stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division