The tariff classification of footwear from Vietnam

N294443 February 28, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Gregory Watts Skechers USA Inc. 225 S. Sepulveda Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from Vietnam Dear Mr. Watts: In your electronic letter dated February 15, 2018, you requested a tariff classification ruling. The sample will be returned. The submitted half-pair sample identified as style #55461 is a man’s, closed toe/closed heel, below-the-ankle, lace-up, casual, oxford-style shoe. The outer sole is flexible and comprised of rubber/plastics. The upper is comprised of textile with lasted leather overlays at the sides and at the heel. This shoe has a foxing-like band and a textile heel tab. You provided an F.O.B. value of $12.90 per pair. You suggest this style should be classified under subheading 6403.99.6075, Harmonized Tariff Schedule of the United States (HTSUS), the provision for footwear with uppers whose external surface (esau) is predominantly leather. You believe the area of the tongue covered by the laces should not be counted as part of the esau calculations. We disagree. In order for the area under the laces not to be included in the esau, the tongue would have to be on a plane lower than the rest of the upper. As an example, a cylinder of cardboard inside another cylinder of cardboard would not be considered as being on the same plane. The instant shoe does not have a separate tongue that sits on lower plane than the rest of the upper. It is not a separate piece and is on the same plane. Therefore, it is included in the esau calculations. As stated in your letter, when including the area of textile under the laces, the esau is 55.65 percent textile and 44.35 percent leather. The applicable subheading for style #55461 will be 6404.19.9030, 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: footwear with outer soles of rubber or plastics: other: other: valued over $12.00/pair: for men. 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