The tariff classification of footwear from Vietnam

N290683 October 27, 2017 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Randa Fingleton FitFlop USA LLC 10 Bank Street, Suite 1191 White Plains, NY 10606 RE: The tariff classification of footwear from Vietnam Dear Ms. Fingleton: In your electronic letter dated September 28, 2017, you requested a tariff classification ruling. The sample was examined and will be returned. The submitted sample, the “Ghillie”/L26, is a woman’s, closed toe/closed heel, below-the-ankle shoe. The upper consists of an unstructured knit textile bootie. It also features an elastic cord lace with a functional toggle closure to tighten shoe to the foot. The light weight outer sole is rubber/plastics. Rubber or plastics account for more than 10 percent of the total weight of the shoe. Upon dissection of the shoe, it was determined the shoe has a foxing-like band. You provided a value of $18.21 per pair. The applicable subheading for style name/number Ghillie/L26 sneaker is 6404.19.9060, 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: other: other: valued over $12.00/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