The tariff classification of footwear from Vietnam

N301530 November 27, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.99.6040 Ms. Maria Ince ASICS America Corporation 80 Technology Drive Irvine, CA 92618 RE: The tariff classification of footwear from Vietnam Dear Ms. Ince: In your letter dated October 25, 2018, you requested a tariff classification ruling. You have submitted one half pair sample identified as style number/name 1191A036 Gel Lyte. Style 1191A036 Gel Lyte is a man’s, closed toe/closed heel, below-the-ankle, shoe with a traction outer sole of rubber or plastics. As you state in your letter, the external surface area of the upper is 100 percent leather material, confirmed by cross cutting examination. The shoe features toe bumpers, heel counters and a secure lace closure. The shoe has the characteristics associated with athletic footwear. You have provided an F.OB value of $12 per pair. The applicable subheading for style 1191A036 Gel Lyte, will be 6403.99.6040, 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 leather: not sports footwear; footwear with outer soles of rubber or plastics which does not cover the ankle; other than welt footwear; for men, youths and boys: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other. The rate of duty will be 8.5 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