The tariff classification of footwear from Vietnam

N262155 March 24, 2015 CLA-2-64:OT:RR:NC:N3:447 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 26, 2015, you requested a tariff classification ruling. Your electronic photographic submission shows style #00Y993 P0775, “Harold,” a men’s, lace-up, below-the-ankle sneaker with an outer sole of rubber or plastics. The upper is 63 percent cotton textile with a balance of leather. It does resemble athletic footwear in construction and styling and features a “Diesel” logo along the lateral side of the shoe. You provided a F.O.B. value over $12.00 per pair. The applicable subheading for style #00Y993 P0775, “Harold,” 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