The tariff classification of footwear from Vietnam

N331792 April 24, 2023 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. William Maloney Sandler, Travis & Rosenberg, P.A. 675 Third Avenue New York, NY 10017 RE:      The tariff classification of footwear from Vietnam In your letter dated March 27, 2023, you requested a tariff classification ruling on behalf of your client Allbirds, Inc.  You have submitted descriptive literature, country of origin information, photographs, and a sample.   Style Tree Flyer 2 is a closed-toe/closed-heel, below the ankle, man’s, slip-on shoe.  The external surface area of the upper consists of synthetic knit textile material.  The shoe does not have a separately attached tongue.  It has laces which do not need to be opened or closed to put on, take off, or keep the shoe on the foot.  The rubber/plastic outer sole unit of the sample was crosscut to confirm the shoe has a foxing band that overlaps the upper by at least ¼ of an inch.  The  F.O.B. value is over $12 per pair. The applicable subheading for the Tree Flyer 2 footwear will be 6404.19.9030, 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: other: valued over $12/pair: for men.  The rate of duty will be 9 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 and Border Protection 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, please contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division