The tariff classification of footwear from Vietnam

N271294 July 8, 2016 CLA-2:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.9005 Ms. Rebecca Montgomery New Balance Athletic Shoe Inc. 10 International Way Lawrence, MA 01843 RE: The tariff classification of footwear from Vietnam Dear Ms. Montgomery: In your letter dated December 1, 2015, you requested a tariff classification ruling. The sample was submitted to our laboratory on December 14, 2016, for analysis to determine the external surface area of the upper. The submitted sample identified as style KA680SAY is a children’s, closed toe/closed heel, below-the-ankle, athletic shoe with an outer sole of rubber/plastics. The laboratory confirmed the external surface area of the upper’s measurements to be 45.3 percent rubber/plastics, 27.7 percent leather and 27 percent textile material, including reinforecents and/or accessories. The shoe features a hook an loop closure and a foxing-like band. You provided an F.O.B. value of over $12 per pair. The applicable subheading for style KA680SAY will be 6402.99.9005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; footwear that does not have open toes or open heels and is not of the slip-on type; valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. 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 https://hts.usitc.gov/current. 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 above, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division