The tariff classification of footwear from Vietnam

N284241 April 7, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Sally Gifford Adidas Group 1895 J W Foster Blvd. Canton, MA 02021 RE: The tariff classification of footwear from Vietnam Dear Ms. Gifford: In your letter dated March 6, 2017 you requested a tariff classification ruling. The submitted samples will be returned to you as requested. Style BS9211, is a woman’s closed-toe, closed-heel, below-the-ankle, lace-up shoe. The upper is made from a shiny quilted textile material. You state that the component material of the upper is a woven polyester satin that is laminated with polyurethane on the inner surface. It has two pairs of laces one made from ribbon, while the second is a traditional spun polyester lace. Embroidered on the upper portion of the heel is the word Reebok and on the lateral side of the shoe with the exception of an added logo. It has a separate padded tongue with an attached label embroidered with the phrase Reebok Classic® with a logo. The shoe has an EVA (ethylene vinyl acetate) midsole and a rubber outer sole. It does not have a foxing or a foxing-like band. The value of the shoe is stated as over $12/pair. Style CM9800, is a woman’s closed-toe, closed-heel, below-the-ankle, lace-up shoe. The upper is made from a shiny textile material. You state that component material of the upper is a woven polyester satin that is laminated with polyurethane on the inner surface. The shoe has an EVA (ethylene vinyl acetate) midsole and a rubber outer sole. The shoe features a rubber/plastics heel overlay embroidered with the word Reebok. It has a separate padded tongue with an attached label embroidered with the phrase Reebok Classic® and a logo. It does not have a foxing or a foxing-like band. The value of the shoe is stated as over $12/pair. The applicable subheading for Style BS9211 and Style CM9800 will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for women. 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, Steven A. Mack Director National Commodity Specialist Division