The tariff classification of footwear from Vietnam

N301817 November 30, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9020 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 letter dated November 15, 2018, you requested a tariff classification ruling. The samples sent for review will be returned. Style # 168572-GOM- MIP-2 is a man’s, closed toe/closed heel, below-the-ankle, lace-up, athletic shoe. The external surface area of the upper is 100 percent textile material decorated with several thin embroidered lines. It has a tongue on a plane lower than the rest of the upper. The outer sole is made of rubber or plastics and forms a foxing-like band. The F.O.B. value is over $12.00 per pair. You suggested a classification of 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-athletic footwear. We disagree with your suggestion. The embroidered stripes provide minimal decoration, do not obscure the majority of the upper material, and would not be considered “extensive embroidery.” Therefore this style would be classified as athletic footwear. The applicable subheading for style # 168572-GOM- MIP-2 will be 6404.11.9020, HTSUS, 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 $12.00/pair: for men: 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 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