The tariff classification of footwear from Vietnam

N302397 February 6, 2019 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 December 18, 2018, you requested a tariff classification ruling. The submitted half-pair sample identified as style # 180872-GOM-MIP-1 is a man’s, closed toe/closed heel, below-the ankle, lace-up athletic shoe. You state the external surface area of the upper is approximately 83.6 percent textile. The tongue is on lower plane than the upper and sewn on both sides. The lightweight shoe has an overall athletic appearance, a cushioned outer sole made of rubber or plastics, and a foxing-like band. You provided an F.O.B. value of $14.09 per pair. You suggest classification of this style under subheading 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. You propose the laces are non-functional rendering this style “slip-on” footwear. We disagree. We consider the laces functional and the shoe “athletic” for classification purposes. The applicable subheading for style # 180872-GOM-MIP-1 will be 6404.11.9020, HTSUS, which provides for 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 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