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The tariff classification of footwear from Vietnam
Issued August 14, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N299411 (August 14, 2018)
Tariff classification
HTS codes: 6404.19.9060
Headings: 6404
Product description
The photograph of a sample, identified as style # 74100, is a woman’s, closed toe/closed heel, below-the-ankle, lightweight shoe. The external surface area of the upper is made up of 89.28 percent textile and 10.72 percent rubber/plastic. The shoe has a padded collar and insole and a foxing or foxing-like band. It has functional textile laces threaded through five textile eyelets on either side of the tongue. Although the shoe has an athletic appearance, the midsole’s difference in height between the ball of the foot and the heel would make it similar to a wedge type heel and not suitable for athletic activities. The outsole is made of rubber or plastics. The approximate F.O.B. value is $12.60 per pair.
CBP rationale
The applicable subheading for style # 74100 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.
Full text
N299411 August 14, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 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 July 25, 2018, you requested a tariff classification ruling. The photograph of a sample, identified as style # 74100, is a woman’s, closed toe/closed heel, below-the-ankle, lightweight shoe. The external surface area of the upper is made up of 89.28 percent textile and 10.72 percent rubber/plastic. The shoe has a padded collar and insole and a foxing or foxing-like band. It has functional textile laces threaded through five textile eyelets on either side of the tongue. Although the shoe has an athletic appearance, the midsole’s difference in height between the ball of the foot and the heel would make it similar to a wedge type heel and not suitable for athletic activities. The outsole is made of rubber or plastics. The approximate F.O.B. value is $12.60 per pair. The applicable subheading for style # 74100 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
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