The tariff classification of footwear from Vietnam

N319581 June 7, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Mr. Michael Ransier Columbia Brands USA 14375 NW Science Park Drive Portland, Oregon 97229 RE: The tariff classification of footwear from Vietnam Dear Mr. Ransier: In your letters dated March 17, 2021, and May 20, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and photographs. The sample submitted with your request will be returned. Style # BL8224 is a woman’s, closed-toe/closed-heel, below-the-ankle casual shoe. The external surface area of the upper is textile material that is decorated with stitching to give it a quilted pattern. The shoe’s upper consists of two parts. One part of the upper is around the back of the foot and tapers to the outer sole on the sides of the foot. Elastic gore material is sewn to the medial side of this piece and attached under the arch. The second part of the upper covers the vamp, front, and sides of the foot and tapers to the sides of the foot. A lace is lasted on either side of the footbed. The laces are joined over the front of the foot with a small plastic toggle closure. The outer sole consists of rubber or plastics. Rubber/plastics components make up ten percent or more of the total weight of the shoe. The F.O.B value is $13.72 per pair. You suggest the applicable subheading for the style # BL8224 should be 6404.19.9060, 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: other: other: valued over $12.00/pair: for women. You suggest this classification because you claim the laces and toggle closure are functional. We disagree. The laces are not necessary to put on or take off the shoe. Additionally, without the laces the upper is snug to the foot. This slip-on footwear will be classified elsewhere. The applicable subheading for style # BL8224 should be 6404.19.3960, 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 of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for women. The rate of duty will be 37.5 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