CBP Ruling N250516 — The tariff classification of footwear from Vietnam

Tariff classification

Headings: 6404

Product description

The submitted half-pair sample identified as style #Y00970 “Vansis,” is a women’s slip-on shoe with a rubber or plastics outer sole, attached to which is a foxing band that completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch. The two component material upper does not cover the ankle and is manufactured with 85% cotton textile material and 15% cow leather. There are also decorative rivets at the instep and heel which are considered accessories or reinforcements and excluded from the upper’s external surface area measurement. You provided an F.O.B. value over $12/pair.

CBP rationale

The applicable subheading for the women’s slip-on shoe identified as style #Y00970 “Vansis” 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: footwear with outer soles of rubber or plastics: not sports or athletic footwear; other: valued over $12/pair: for women.

Full text

N250516 March 19, 2014 CLA-2-64:OT:RR:NC:N3:447 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 request submitted on February 19, 2014 you requested a tariff classification ruling. The submitted half-pair sample identified as style #Y00970 “Vansis,” is a women’s slip-on shoe with a rubber or plastics outer sole, attached to which is a foxing band that completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch. The two component material upper does not cover the ankle and is manufactured with 85% cotton textile material and 15% cow leather. There are also decorative rivets at the instep and heel which are considered accessories or reinforcements and excluded from the upper’s external surface area measurement. You provided an F.O.B. value over $12/pair. The applicable subheading for the women’s slip-on shoe identified as style #Y00970 “Vansis” 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: footwear with outer soles of rubber or plastics: not sports or athletic footwear; 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, Gwenn Klein-Kirschner Director, National Commodity Specialist Division

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