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The tariff classification of footwear from Vietnam
Issued April 30, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N303946 (April 30, 2019)
Tariff classification
HTS codes: 6404.19.9060
Headings: 6404
Product description
Your sample will be returned as requested. The submitted sample identified as Knit Trainer Footwear style # 1183A418 is a unisex, closed toe/closed heel, slip-on shoe that covers the ankle. The upper of the shoe is comprised of a sock type upper under a rubber/plastics frame/cage. The shoe does not have a separate tongue or a secure functional closure. The external surface area consists of predominantly textile material showing between a rubber/plastics frame/cage overlay. The rubber/plastics outer sole has traction nubs. Through cross cutting examination, it was determined the bootie has a foxing-like band. You have provided a value over $12 per pair.
CBP rationale
The applicable subheading for the unisex Knit Trainer Footwear style # 1183A418 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.
Full text
N303946 April 30, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Maria Ince ASICS America Corporation 80 Technology Drive Irvine, CA 92618 RE: The tariff classification of footwear from Vietnam Dear Ms. Ince: In your letter dated April 1, 2019, you requested a tariff classification ruling. Your sample will be returned as requested. The submitted sample identified as Knit Trainer Footwear style # 1183A418 is a unisex, closed toe/closed heel, slip-on shoe that covers the ankle. The upper of the shoe is comprised of a sock type upper under a rubber/plastics frame/cage. The shoe does not have a separate tongue or a secure functional closure. The external surface area consists of predominantly textile material showing between a rubber/plastics frame/cage overlay. The rubber/plastics outer sole has traction nubs. Through cross cutting examination, it was determined the bootie has a foxing-like band. You have provided a value over $12 per pair. The applicable subheading for the unisex Knit Trainer Footwear style # 1183A418 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 $12.00/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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