The tariff classification of footwear from China and Vietnam

N287099 July 6, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3940, 6404.19.9030 Ms. DeeDee DeSmet Adidas Group 5055 N. Greeley Avenue Portland, OR 97217 RE: The tariff classification of footwear from China and Vietnam Dear Ms. DeSmet: In your letter dated May 31, 2017, you requested a tariff classification ruling. The four samples submitted, Alphabounce Beyond DB0673, Ultraboost Uncaged DA9161, Tubular Doom Sock CQ0942 and Tubular Doom CQ0936, were examined and will be returned. The Tubular Doom CQ0936 style is a man’s shoe that has an upper consisting of a knitted sock that is attached to the top of the outer sole and covers the ankle, two wide elastic straps over the vamp, one of which is covered by laces threaded through eyelets in medial and lateral leather pieces, and a leather strap that surrounds the back of the heel. The textile and leather straps are lasted on either side of the foot. There is no separate tongue or a foxing like band. The elastic straps hold the shoe to the foot. The outer sole is rubber or plastics. You provided a value of over $12 per pair. The Tubular Doom Sock CQ0942, Alphabounce Beyond DB0673, and Ultraboost Uncaged DA9161 are men’s, lace-up, closed-toe/closed-heel, above-the-ankle casual shoes with outer soles of rubber or plastics. The constituent material of the uppers of these styles are predominantly knitted textile. The tongues are not separately attached to the uppers and the laces do not need to be tightened to secure shoes to the feet. These styles have foxing-like bands and are not “protective.” The F.O.B. values are over $12 per pair. The applicable subheading for the Tubular Doom CQ0936 will be 6404.19.3940, 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 soles of rubber or plastics: other: footwear that is not less than 10 percent by weight of rubber or plastics: footwear of the slip-on type, that is held to the foot without the use of laces and except footwear having a foxing or foxing-like band: other: other: for men. The general rate of duty will be 37.5 percent ad valorem. The applicable subheading for the Alphabounce Beyond DB0673, Ultraboost Uncaged DA9161, and Tubular Doom Sock CQ0942 will be 6404.19.9030, 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 soles of rubber or plastics: other: valued over $12.00/pair: for men. 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