The tariff classification of footwear from Vietnam

N283631 March 21, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.9065 Mr. Christian J. Gaston Vandegrift 180 E Ocean Boulevard, Suite 270 Long Beach, CA 90802 RE: The tariff classification of footwear from Vietnam Dear Mr. Gaston: In your letter dated February 8, 2017, you requested a tariff classification ruling on behalf of Puma North America. Your samples will be returned. The submitted sample style number/name 189085 03 Fierce Metallic (Black) is a woman’s closed toe/closed heel, above-the-ankle, slip-on shoe with an outer sole of rubber/plastics. The external surface area of the upper is predominantly rubber/plastics. The shoe has a foxing-like band. You provided an F.O.B. value of $ 22.39 per pair. The applicable subheading for style number/name 189085 03 Fierce Metallic (Black) will be 6402.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: for women. 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