The tariff classification of footwear from Vietnam

N303149 March 8, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Ms. Maria Abrego Norman Krieger, Inc. 5000 East Spring Street, Ste. 250 Long Beach, CA 90815 RE: The tariff classification of footwear from Vietnam Dear Ms. Abrego: In your letter dated February 21, 2019, you requested a classification ruling on behalf of your client, K Swiss Inc. Your submitted sample will be returned as per your request. You inquire whether the upper of the footwear is considered textile or leather material. The submitted sample, identified as style # V000051126, is a man’s, closed toe/closed heel, below-the-ankle athletic shoe, with a flexible, cushioned, outer sole of rubber or plastics for traction. This lace-up shoe has a zipper opening on the medial side of tongue and is partially lined with leather. The external surface area of the upper is constructed from a textile material made of yarns consisting of approximately 67 percent composition leather (recycled leather) with the balance of textile material. Via email you have provided an F.O.B. value of $19.01 per pair. The applicable subheading for style # V000051126 will be 6404.11.9020, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20 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