The tariff classification of footwear from Vietnam

N306170 October 8, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.8061 Ms. Jane L. Taeger Vandegrift Baltimore 20 South Charles Street, Suite 501 Baltimore, MD 21201 RE: The tariff classification of footwear from Vietnam Dear Ms. Taeger: In your letter dated September 5, 2019, you requested a tariff classification ruling on behalf of your client Puma North America, Inc. Your sample will be returned at your request. The submitted sample, identified as style # 37113701 Carina Slim Mule, is a woman’s, closed toe/open heel, below-the-ankle shoe. It has an upper made of rubber or plastics with laces over a tongue. The rubber or plastics outer sole overlaps the upper by ¼ inch creating a foxing-like band. You have provided an F.O.B. value over $6.50 per pair but not over $12 per pair. The applicable subheading for style # 37113701 Carina Slim Mule will be 6402.99.8061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $6.50 but not over $12.00/pair: other: for women. The rate of duty will be 90 cents/pair + 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