The tariff classification of footwear from Vietnam

N341708 August 14, 2024 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Leigh Wang Vans, A Division of VF Outdoor, LLC 1588 South Coast Drive Costa Mesa, CA 92626 RE:      The tariff classification of footwear from Vietnam Dear Ms. Wang: In your letter dated July 30, 2024, you requested a tariff classification ruling.  You have submitted descriptive literature and a sample.  The sample will be returned as requested.    Style name “MTE Breeze - (Prototype 1)” is a unisex, closed toe/closed heel, below-the-ankle slip-on shoe.  The external surface area of the athletic styled upper consists predominantly of textile materials.  It has a lace closure over a sewn in tongue that is on the same plane as the rest of the upper.  The tongue is made of material that is stretched to put on and to take off the shoe.  The rubber/plastic outer sole overlaps the upper by ¼ of an inch constituting a foxing-like band.  The F.O.B. value is over $12.00 per pair.  The applicable subheading for style name “MTE Breeze – (Prototype 1)” will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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