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The tariff classification of footwear from Vietnam
Issued March 19, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N262074 (March 19, 2015)
Tariff classification
HTS codes: 6404.11.9020
Headings: 6404
Product description
The electronic photograph submission identified as style #Y01169 PO607, “D-Velows” is a men’s, lace-up, above-the-ankle shoe with an outer sole of rubber or plastics. The upper is predominantly polyester and features an unobtrusive functional lateral side zipper. The shoe has a foxing or foxing like band and it resembles athletic footwear in construction and styling. You provided a F.O.B. value of over $12 per pair.
CBP rationale
The applicable subheading for the style #Y01169 PO607, “D-Velows” will be 6404.11.9020, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.
Full text
N262074 March 19, 2015 CLA-2-64:OT:RR:NC:3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 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 letter dated February 24, 2015, you requested a tariff classification ruling. The electronic photograph submission identified as style #Y01169 PO607, “D-Velows” is a men’s, lace-up, above-the-ankle shoe with an outer sole of rubber or plastics. The upper is predominantly polyester and features an unobtrusive functional lateral side zipper. The shoe has a foxing or foxing like band and it resembles athletic footwear in construction and styling. You provided a F.O.B. value of over $12 per pair. The applicable subheading for the style #Y01169 PO607, “D-Velows” will be 6404.11.9020, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20 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 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: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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