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The tariff classification of footwear from Vietnam
Issued April 5, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N239350 (April 5, 2013)
Tariff classification
HTS codes: 6404.19.9060
Headings: 6404
Product description
The photograph of the sample identified as style number/name “G00638 P0137 T6067/Exposure IV,” is a women’s lace-up high top sneaker with a rubber or plastics outer sole, attached to which is a foxing band which substantially encircles its perimeter and overlaps the upper by the requisite ¼ of an inch. The numerous decorative metal studs which are attached to various parts of the predominately textile upper and the appearance of a denim jean “pocket” design on the lateral side of the upper, negates the sneaker’s classification as “athletic” footwear. You provided an F.O.B. value over $12.00/pair.
CBP rationale
The applicable subheading for the women’s sneaker, style number/name “G00638 P0137 T6067/Exposure IV” will 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/pair: for women.
Full text
N239350 April 5, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Raymond Mapa Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of footwear from Vietnam Dear Mr. Mapa: In your electronic ruling submitted on March 6, 2013 you requested a tariff classification ruling. The photograph of the sample identified as style number/name “G00638 P0137 T6067/Exposure IV,” is a women’s lace-up high top sneaker with a rubber or plastics outer sole, attached to which is a foxing band which substantially encircles its perimeter and overlaps the upper by the requisite ¼ of an inch. The numerous decorative metal studs which are attached to various parts of the predominately textile upper and the appearance of a denim jean “pocket” design on the lateral side of the upper, negates the sneaker’s classification as “athletic” footwear. You provided an F.O.B. value over $12.00/pair. The applicable subheading for the women’s sneaker, style number/name “G00638 P0137 T6067/Exposure IV” will 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/pair: for women. The rate of duty will be 9% 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/. 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 (646) 733-3042. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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