The tariff classification of footwear from Vietnam

N303947 April 30, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.10.0060 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 April 1, 2019, you requested a tariff classification ruling. Your sample will be returned as requested. The submitted sample, identified as style Tiger Corsair 1183A432, is a unisex, closed-heel, closed-toe, below-the-ankle, athletic shoe with an outer sole of rubber/plastics. The upper is made of 100 percent recycled leather. The recycled leather is composed of leather scrap waste mixed with polyester fiber and glue. The final step is to add a PU coating to create a smooth leather-like appearance. The recycled leather meets the definition of composition leather. Through cross cutting examination it was determined there is no foxing or foxing-like band. The value is over $12 per pair. The applicable subheading for unisex style Tiger Corsair 1183A432 will be 6405.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of leather or composition leather… for women. The rate of duty will be 10 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