CBP Ruling N309530 — The tariff classification of footwear from Vietnam

Tariff classification

Headings: 6404

Product description

Your sample was examined and will be returned. The submitted sample, identified as Article 193845 01, is a man’s, closed toe/closed heel, below-the-ankle, slip-on, casual shoe. The upper consists of polyester textile material and does not have a separately attached tongue on a lower plane. The lightweight, flexible shoe has a textile strap that wraps around the upper. Since the strap does not have to be opened or closed to get the footwear on and off the foot, it is considered to have a non-functional hook and loop closure. The shoe features a cushioned insole, a foxing-like band, and a nylon pull tab. The external surface area of the rubber/plastics outer sole has multiple smooth surfaces and would not be considered as a traction outer sole. The F.O.B. value is $13.55 per pair.

CBP rationale

The applicable subheading for Article 193845 01 will be 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/pair: for men.

Full text

N309530 February 24, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Christian J. Gaston Vandegrift Forwarding Co., Inc. 180 East Ocean Blvd #270 Long Beach, CA 90802 RE: The tariff classification of footwear from Vietnam Dear Mr. Gaston: In your letters dated January 2, 2020, and February 5, 2020, you requested a tariff classification ruling on behalf of your client, Puma North America, Inc. Your sample was examined and will be returned. The submitted sample, identified as Article 193845 01, is a man’s, closed toe/closed heel, below-the-ankle, slip-on, casual shoe. The upper consists of polyester textile material and does not have a separately attached tongue on a lower plane. The lightweight, flexible shoe has a textile strap that wraps around the upper. Since the strap does not have to be opened or closed to get the footwear on and off the foot, it is considered to have a non-functional hook and loop closure. The shoe features a cushioned insole, a foxing-like band, and a nylon pull tab. The external surface area of the rubber/plastics outer sole has multiple smooth surfaces and would not be considered as a traction outer sole. The F.O.B. value is $13.55 per pair. The applicable subheading for Article 193845 01 will be 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/pair: for men. 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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