The tariff classification of footwear from Vietnam

N317143 February 16, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3730 Mr. Sung W. Lee Sung Wook Lee, CHB 333 Hegenberger Road, 319 Oakland, CA 94621 RE: The tariff classification of footwear from Vietnam Dear Mr. Lee: In your letter dated January 25, 2021 you requested a tariff classification ruling on behalf of your client Original Footwear LLC. You have submitted descriptive literature, photographs, and samples of different versions of the same style. As per your request, the samples will not be returned. Via email you stated the version identified as style #85051 Black Multi Cam will be imported. Style #85051 Black Multi Cam is a men’s open-toe/open-heel, below the ankle, thong sandal. The constituent material of the “V” shaped upper is non-vegetable textile material. The molded rubber/plastics outer sole is covered with textile material having the greatest surface area in contact with the ground. Rubber/plastics accounts for more than10 percent of the total weight of the shoe. You provided an F.O.B. value of $12.50 per pair. The applicable subheading for style # 85051 Black Multi Cam will be 6404.19.3730, 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: footwear with outer soles of rubber or plastics; other; footwear with open toes or open heels; other; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter; other; for men. The rate of duty will be 12.5 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. Please note the submitted sample does not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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