The tariff classification of footwear from Vietnam

N299438 August 23, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050 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. Women’s Grandpro Tennis Sneaker # W14086, is a woman’s, closed-toe, closed-heel, below-the-ankle, athletic shoe. The upper is made from a vegetable fiber textile material. The shoe is lightweight, flexible, a lace-up closure and a padded collar. There is a leather piece on the tongue that is embossed with the letter “C” and a leather overlay on the heel that is embossed with the brand name “Cole Haan.” The shoe has a traction rubber or plastics outer sole. It is not “protective” and does have a foxing-like band. The value of the shoe is over $12/pair. The applicable subheading for Women’s Grandpro Tennis Sneaker # W14086, will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 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