The tariff classification of footwear from China and Vietnam

N285014 May 1, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Ms. Ramona Bisram Everlast Sports Manufacturing Corp. 42 West 39th Street 3rd Floor New York, NY 10018 RE: The tariff classification of footwear from China and Vietnam Dear Ms. Bisram: In your letter dated April 3, 2017, you requested a tariff classification ruling. You will be importing footwear, identified in an email transmission as Lo Top Shoe Pivt Boxing Shoe style number P00001076 and Hi Top Shoe Elite Boxing Shoe Style Number P00001075. Pictures in lieu of samples were submitted along with your request. The Lo Top Shoe Pivt Boxing Shoe style number P00001076 is a man’s closed-toe, closed-heel, lace-up boxing shoe that covers the ankle. The upper is made from microfiber suede and polyester. You indicate that it has an insole made from polyester and ethylene vinyl acetate (EVA) and a midsole made from 100 percent rubber. Visual examination of the submitted pictures shows that the upper has a thin swirly design on the sides of rubber or plastics. The external surface area of the upper is predominantly made from textile material. One side of the shoe has a printed “E” logo. It has an outer sole stated to be made from 100 percent EVA. The shoe is valued at over $12/pair. Hi Top Shoe Elite Boxing Shoe style number P00001075 is a man’s closed-toe, closed-heel, lace-up boxing shoe that covers the ankle. The upper is made from microfiber suede and polyester. You indicate that it has an insole made from polyester and ethylene vinyl acetate (EVA), and a midsole made from 100 percent rubber. It features a PVC hot cut “E” logo on the lateral side and a hook and loop strap closure along the top. The shoe is valued at over $12/pair. The applicable subheading for the Lo Top Shoe Pivt Boxing Shoe style number P00001076 and Hi Top Shoe Elite Boxing Shoe Style Number P00001075 will be 6404.11.9020, 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: footwear with outer sloes of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division