The tariff classification of footwear from Vietnam

N239452 April 5, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.8960 Ms. DeeDee DeSmet Adidas 5055 N. Greeley Avenue Portland, OR 97217 RE: The tariff classification of footwear from Vietnam Dear Ms. DeSmet: In your letter dated March 7, 2013 you requested a tariff classification ruling. The submitted sample identified as article G53939 “Neo Lina,” is a women’s flat shoe with a rubber or plastics outer sole and a predominately textile upper. The upper features a functional shoe lace at the vamp which when tightened, helps secure the shoe to the wearer’s foot. You provided an F.O.B. value over $6.50 but not over $12/pair. The applicable subheading for the women’s flat shoe identified as article G53939 “Neo Lina” will be 6404.19.8960, 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 $6.50 but not over $12/pair: other: for women. The rate of duty will be 90 cents/pair + 20% 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