The tariff classification of footwear from Vietnam

N285719 May 26, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 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: This letter replaces N283625 that was issued to you on March 15, 2017. On April 21, 2017, you informed us that the style number/name that was the subject of N283625 was incorrect and that the correct style number should have been 189738 02, and style name Fierce Krem (Pink). All the other information remains the same. The style number and name has been changed in the text below. Style number/name 189738 02 Fierce Krem (Pink), is a woman’s closed-toe, closed-heel, slip-on shoe. The external surface area of the upper is predominately made from textile material. The upper is comprised of an inner knit material sock-like layer that is covered entirely in the front, sides, and partially around the back with an outer layer of a lighter-weight textile knit material. The sock that extends above the topline of the outer layer on the front, and back features a textile pull on tab. Lasted on both sides of the shoe are rubber/plastics overlays that attach to an elastic band on the vamp. The elastic band contains a rubber/plastics Puma name, and logo. The logo also appears on the medial, and lateral side of the shoe. It has a rubber/plastics outer sole. The shoe is not protective, and has a foxing or foxing-like band. You provided the value of over $12/pair. We disagree with the suggested classification of Style number/name 189738 02 Fierce Krem (Pink) under subheading 6402.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), as footwear with outer soles and uppers of rubber or plastics. As the external surface area of the upper is predominately textile material it will be classified in heading 6404, HTSUS, as footwear with uppers of textile material. The applicable subheading for Style number/name 189738 02 Fierce Krem (Pink) will be 6404.19.9060, HTSUS, which provides for provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: 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 above, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division