The tariff classification of footwear from China or Vietnam

N282129 February 3, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: The tariff classification of footwear from China or Vietnam Dear Ms. Texeira. In your letter dated December 13, 2016, you requested a tariff classification ruling. The submitted samples are identified as style number NL2865 and NL2866. Your samples will be returned. Style # NL2865 is a woman’s, closed toe/closed heel, above-the-ankle, lace-up shoe with an outer sole of rubber or plastics. This high-top shoe is lightweight, flexible, and has a general athletic appearance. The external surface area of the upper (ESAU) is predominantly cotton canvas textile material. There is a PU coating around the perimeter of the shoe just above the unit-molded cupped outer sole but it does not make it “protective” against water. The outer sole overlaps the upper forming a foxing-like band. You provided an F.O.B. value of over $12 per pair. Style # NL2866 is a woman’s, closed toe/closed heel, below-the-ankle, lace-up shoe with an outer sole of rubber or plastics. The ESAU is predominately cotton canvas textile material. There is a partial PU coating just above the perimeter of the foxing band around the toes and heel. The shoe has a general athletic appearance. You provided an F.O.B. value over $12 per pair. The applicable subheading for style number NL2865 and NL2866 will be 6404.11.9050, HTSUS, which provides for footwear in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber or plastics; which is “athletic” footwear; and which is valued over $12.00 per pair. 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