CBP Ruling N299433 — The tariff classification of footwear from Vietnam

Tariff classification

Headings: 6404

Product description

The submitted sample will be returned to you. GrandPro Tennis Sneaker Stock # W14150, is a woman’s closed-toe, closed-heel, and below-the-ankle casual shoe. The upper is made from textile material and leather. The textile material upper is embroidered with gold metallic thread depicting foliage. It features a lace-up closure, a leather patch on the tongue, and a leather heel overlay with the brand name Cole Haan. The shoe has a rubber or plastics outer sole. It is not “protective” and does have a foxing or foxing-like band. The shoe is lightweight with a flexible outer sole. You provided the value of the shoe as over $12/pair. We agree with you that although this shoe has certain “athletic” features, we do not feel that it meets the definition of “athletic” footwear. T.D. 93-88, “Footwear Definitions,” dated October 25, 1993, states in pertinent part that “athletic” footwear does not include …sneakers with a sequined or extensively embroidered upper.

CBP rationale

The applicable subheading for GrandPro Tennis Sneaker Stock # W14150 will be 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/pair: for women.

Full text

N299433 August 23, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Edward Foster Cole Haan 150 Ocean Road Greenland, NH 03840 RE: The tariff classification of footwear from Vietnam Dear Mr. Foster: In your letter dated July 24, 2018, you requested a tariff classification ruling. The submitted sample will be returned to you. GrandPro Tennis Sneaker Stock # W14150, is a woman’s closed-toe, closed-heel, and below-the-ankle casual shoe. The upper is made from textile material and leather. The textile material upper is embroidered with gold metallic thread depicting foliage. It features a lace-up closure, a leather patch on the tongue, and a leather heel overlay with the brand name Cole Haan. The shoe has a rubber or plastics outer sole. It is not “protective” and does have a foxing or foxing-like band. The shoe is lightweight with a flexible outer sole. You provided the value of the shoe as over $12/pair. We agree with you that although this shoe has certain “athletic” features, we do not feel that it meets the definition of “athletic” footwear. T.D. 93-88, “Footwear Definitions,” dated October 25, 1993, states in pertinent part that “athletic” footwear does not include …sneakers with a sequined or extensively embroidered upper. The applicable subheading for GrandPro Tennis Sneaker Stock # W14150 will be 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/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 the 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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