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The tariff classification of footwear from Vietnam
Issued January 17, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N292823 (January 17, 2018)
Tariff classification
HTS codes: 6404.19.9060
Headings: 6404
Product description
The submitted sample will be returned to you. The submitted sample, style number/name 18973802 Fierce Bright, is a woman’s closed-toe, closed-heel, slip-on sneaker-type shoe. The external surface area of the upper is predominately made from textile material. The upper is comprised of an inner knit material sock-like layer that is covered entirely in the front, sides, and partially around the back, with an outer layer of a lighter-weight textile knit material. The sock that extends above the topline of the outer layer on the front and back, features a textile pull-on tab. Lasted on both sides of the shoe are rubber/plastics overlays that attach to an elastic band across the vamp. The elastic band contains a rubber/plastics Puma name and logo. The logo also appears on the medial, and lateral side of the shoe. It has a rubber/plastics outer sole and a foxing-like band. You provided the value of over $12/pair.
CBP rationale
The applicable subheading for style number/name 18973802 Fierce Bright will be 6404.19.9060, 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.
Full text
N292823 January 17, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Trisha Morris-Archambault Puma North America, Inc. 10 Lyberty Way Westford, MA 01886 RE: The tariff classification of footwear from Vietnam Dear Ms. Morris-Archambault: In your letter dated December 15, 2017, you requested a tariff classification ruling. The submitted sample will be returned to you. The submitted sample, style number/name 18973802 Fierce Bright, is a woman’s closed-toe, closed-heel, slip-on sneaker-type shoe. The external surface area of the upper is predominately made from textile material. The upper is comprised of an inner knit material sock-like layer that is covered entirely in the front, sides, and partially around the back, with an outer layer of a lighter-weight textile knit material. The sock that extends above the topline of the outer layer on the front and back, features a textile pull-on tab. Lasted on both sides of the shoe are rubber/plastics overlays that attach to an elastic band across the vamp. The elastic band contains a rubber/plastics Puma name and logo. The logo also appears on the medial, and lateral side of the shoe. It has a rubber/plastics outer sole and a foxing-like band. You provided the value of over $12/pair. The applicable subheading for style number/name 18973802 Fierce Bright will be 6404.19.9060, 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 above, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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