The tariff classification of footwear from Vietnam

N289881 September 28, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020; 6404.19.9030 Ms. Fifi Pudjijanto VF Outdoor, LLC 2701 Harbor Bay Parkway Alameda, CA 94502 RE: The tariff classification of footwear from Vietnam Dear Ms. Pudjijanto: In your letter dated August 29, 2017, you requested a tariff classification ruling. The submitted samples are identified as styles NF0A3MKD “Men’s Cool Kid Sneaker” and NF0A3RDS “Men’s Litewave Flow II Lace.” The samples will be returned. Styles NF0A3MKD “Men’s Cool Kid Sneaker” and NF0A3RDS “Men’s Litewave Flow II Lace” are men’s closed toe/closed heel, lace-front shoes, with outer soles of rubber or plastics. The external surface areas of both uppers (ESAU) are predominantly of textile material. Style NF0A3MKD “Men‘s Cool Kid Sneaker” is below-the-ankle, lace-up, and athletic in styling. Style NF0A3RDS “Men’s Litewave Flow II Lace” features an above-the-ankle, mesh, bootie sock upper with no defined tongue. Both styles do not have foxing, or a foxing like band, and are not “protective.” You provided an F.O.B. value over $12 per pair. For style NF0A3MKD “Men‘s Cool Kid Sneaker,” you suggest classification under 6404.19.9030, Harmonized Tariff Schedule of the United States, (HTSUS), the provision for non-athletic footwear. We disagree. From the photographs provided, the sneaker appears to have a traction outer sole and does have many characteristics associated with athletic footwear including lightweight uppers, secure closure and padded tongue. It will be classified as such. The applicable subheading for style NF0A3MKD “Men‘s Cool Kid Sneaker” will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair, other. The general rate of duty will be 20 percent ad valorem. The applicable subheading for style NF0A3RDS “Men’s Litewave Flow II Lace” will be 6404.19.9030, HTSUS, which 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 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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division