CBP Ruling N040083 — The tariff classification of footwear from Vietnam

Tariff classification

Headings: 6403

Product description

The submitted sample identified by you as the Reebok Kenway Leather, style # J05387, is a below the ankle height athletic-type shoe that has an external surface area upper (ESAU) of both leather and textile materials. Your letter states that this is a men’s size 9 running shoe and a securely attached country of origin marking label at the top inside portion of the shoe tongue indicates with legible lettering that this is a “men/boys” shoe, followed by the various applicable shoe size designations. You have provided an independent lab report which found that the external surface area material of the upper is predominately of leather and states that the upper’s external surface area is 58.28% leather and 41.72% textile materials. The shoe has a flexible molded rubber/plastic bottom/sole with a foxing-like band.

CBP rationale

The applicable subheading for the shoe identified as the Reebok Kenway Leather, style # J05387, will be 6403.99.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; other; for men, youths and boys; other.

Full text

N040083 October 14, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.6040 Mr. John J. Kenney Reebok International Ltd. 1885 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from Vietnam Dear Mr. Kenney: In your letter dated September 29, 2008 you requested a tariff classification ruling. The submitted sample identified by you as the Reebok Kenway Leather, style # J05387, is a below the ankle height athletic-type shoe that has an external surface area upper (ESAU) of both leather and textile materials. Your letter states that this is a men’s size 9 running shoe and a securely attached country of origin marking label at the top inside portion of the shoe tongue indicates with legible lettering that this is a “men/boys” shoe, followed by the various applicable shoe size designations. You have provided an independent lab report which found that the external surface area material of the upper is predominately of leather and states that the upper’s external surface area is 58.28% leather and 41.72% textile materials. The shoe has a flexible molded rubber/plastic bottom/sole with a foxing-like band. The applicable subheading for the shoe identified as the Reebok Kenway Leather, style # J05387, will be 6403.99.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; other; for men, youths and boys; other. The rate of duty will be 8.5% 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 http://www.usitc.gov/tata/hts/. We are returning the sample as you requested. 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 Richard Foley at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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