The tariff classification of footwear from Vietnam

N273411 March 24, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Christian J. Gaston Vandegrift Forwarding 180 E. Ocean Boulevard, Suite 270 Long Beach, CA 90802 RE: The tariff classification of footwear from Vietnam Dear Mr. Gaston: In your letter dated February 17, 2016, you requested a tariff classification ruling on behalf of your client Puma North America. Your sample will be returned with your binding ruling request. The submitted sample, identified as article # 36352701 “Basket Mid Cork,” is a man’s closed toe/closed heel, above-the-ankle, lace-up, athletic shoe with a rubber/plastics outer sole. The external surface area of the upper is predominantly cork. The shoe features a foxing or foxing-like band. The “Puma” logo is featured on the tongue and lateral side of the shoe. The applicable subheading for article # 36352701 “Basket Mid Cork” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: in which the upper is neither leather nor textile; other. The rate of duty will be 12.5 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division