The tariff classification of footwear from Vietnam

N315608 November 19, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9020; 6404.19.9030 Mr. Edward Foster Cole Haan 150 Ocean Road Greenland, NH 03840 RE: The tariff classification of footwear from Vietnam Dear Mr. Foster: In your letter dated October 30, 2020, you requested a tariff classification ruling. You have provided descriptive literature, photographs, and samples. Your samples will be returned as requested. The footwear will be produced in China and/or Vietnam. The submitted sample identified as style P122684/Option 1, Grandpro Rally Canvas Court Sneaker, is a man’s closed toe/closed heel, below-the-ankle sneaker. The external surface area of the upper (esau) is predominantly textile material made from vegetable fibers. The flexible traction outer sole consists of rubber or plastics. There is elastic gore measuring approximately ¼ inches wide sewn to the sides of the tongue and attached to the inner footbed. The functional laces are necessary to secure the sneaker to the wearer’s foot. It has a foxing like band and is not considered “protective” against water or cold. You provided an F.O.B. value over $12.00/pair. The submitted sample identified as style P122684/Option 2, Grandpro Rally Canvas Court Sneaker, is a man’s closed toe/closed heel, below-the-ankle, lace-up sneaker. The esau is made from predominantly vegetable fiber textile material. The rubber/plastics traction outer sole is flexible and light weight. The shoe has a cushioned insole and a foxing-like band. This shoe features laces as a secure means of closure and necessary to secure the footwear to the foot. You provided an F.O.B. value over $12.00/pair. For both Style P122684/Option 1 and Option 2, Grandpro Rally Canvas Court Sneaker, you suggested a classification of 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. We disagree. The footwear is athletic in styling and in construction and will be classified elsewhere. The applicable subheading for style # P122684/Option 1, Grandpro Rally Canvas Court Sneaker and style P122684/Option 2, Grandpro Rally Canvas Court Sneaker, will be 6404.11.9020, 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. The submitted sample identified as style P122684/Option 4 Grandpro Rally Canvas Court Sneaker, is a man’s closed toe/closed heel, below-the-ankle, sneaker. The esau is canvas textile material. It has a sewn-in lace over the tongue. The shoe is stretched open to facilitate putting on and taking off the shoe. It is considered a slip-on. The flexible outer sole consists of rubber or plastics and has a foxing-like band. You provided an F.O.B. value over $12.00/pair. The applicable subheading for style # P122684/Option 4 Grandpro Rally Canvas Court Sneaker will be 6404.19.9030, 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