The tariff classification of footwear from Vietnam

N313068 August 5, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9020; 6404.11.9050 Mr. Mark A. Rave Ariat International Inc. 3242 Whipple Road Union City, CA 94587 RE: The tariff classification of footwear from Vietnam Dear Mr. Rave: In your letter dated July 8, 2020, you requested a tariff classification ruling. You have submitted a ruling request letter and photographs of the footwear. You have provided additional information via email. The photographs of footwear, identified as “Athletic Work Soft Toe," show a closed-toe/closed-heel, below the ankle shoe. The shoe will be manufactured for both men and woman. The men’s versions are identified as # P24059 and # P23444 and the women’s versions are identified as # P24060 and # P23450. The constituent material of the uppers consists of man-made mesh textile material. The flexible traction outer sole consists of rubber or plastics. The slip-resistant shoe features laces, a padded tongue, a cushioned collar, and cushioned insoles. The shoes do not incorporate metal toe caps, are not considered “protective,” and do not have foxing, or foxing-like, bands. The F.O.B. value will be approximately $26 per pair. This footwear will be used primarily in warehouse or distribution center environments. You state the shoe will be sold to the general public. The applicable subheading for the men’s “Athletic Work Soft Toe" # P24059 and # P23444 “Athletic Work Soft Toe" will be 6404.11.9020, 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: 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. The applicable subheading for the women’s “Athletic Work Soft Toe" # P24060 and # P23450 “Athletic Work Soft Toe" 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 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