The tariff classification of footwear from Vietnam

N299437 August 23, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Edward Foster Cole Haan 150 Ocean Road Greenland, NH 03840 RE: The tariff classification of footwear from Vietnam Dear Mr. Foster: In your letter dated July 24, 2018, you requested a tariff classification ruling. The submitted sample will be returned to you. Grandpro Trail Stitchlite Stock # FTM-399, is a man’s closed-toe, closed-heel, below-the-ankle, shoe. The upper is made from a knit textile material and leather. The knit upper is designed to resemble wing-tip shoe styling with a sock-type cuff at the topline. It features a lace-up closure, a leather u-shaped eye stay, a leather tongue, and a strip of leather affixed to the heel with the brand name Cole Haan. The material at the topline is stretchable, making the laces functional. The shoe has a traction rubber or plastics outer sole. It is not “protective” and does have a foxing-like band. You provided the value of the shoe as over $12/pair. The applicable subheading for Grandpro Trail Stitchlite Stock # FTM-399 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: 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 the 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