The tariff classification of footwear from Vietnam

N282074 January 23, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Sean Connor Under Armour, Inc. 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of footwear from Vietnam Dear Mr. Connor: In your letter dated December 20, 2016 you requested a tariff classification ruling. The instant sample, referred to as Style # 3019858 UA COZI, is a man’s close-toe, closed-heel, below-the-ankle, lace-up casual shoe. The two tone upper is made from knit textile material. The majority of the upper’s textile material is of a lightweight and non-rigid construction. Affixed to the lateral side of the shoe is a rubber or plastics Under Armour logo. The outer sole is made from EVA (ethylene vinyl acetate) rubber or plastics. It is not protective and does have a foxing or foxing-like band. The applicable subheading for the Style # 3019858 UA COZI will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for women. The rate of duty will be 9 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division