N316554 N3 Ruling Active

The tariff classification of footwear from Vietnam

Issued December 23, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.9030

Headings: 6404

Product description

You have provided descriptive literature and photographs. Pictures of style 4.Zerogrand Stitchlite Sneaker C34423 show a man’s closed toe/closed heel, below-the-ankle, casual shoe. It has a lace closure and Oxford styling. The external surface area of the upper is predominantly man-made, knit textile material. It is unlined, and with the exception of a padded insole and a heel counter, has no additional support. The flexible, molded, rubber/plastics outer sole provides traction and overlaps the upper by the perquisite ¼ inch, constituting a foxing-like band. You provided an F.O.B. value over $12.00/pair.

CBP rationale

The applicable subheading for the 4.Zerogrand Stitchlite Sneaker C34423 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

N316554 December 23, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Edward Foster Cole Haan LLC 150 Ocean Road Greenland, NH 03840 RE: The tariff classification of footwear from Vietnam Dear Mr. Foster: In your letter dated December 18, 2020, you requested a tariff classification ruling. You have provided descriptive literature and photographs. Pictures of style 4.Zerogrand Stitchlite Sneaker C34423 show a man’s closed toe/closed heel, below-the-ankle, casual shoe. It has a lace closure and Oxford styling. The external surface area of the upper is predominantly man-made, knit textile material. It is unlined, and with the exception of a padded insole and a heel counter, has no additional support. The flexible, molded, rubber/plastics outer sole provides traction and overlaps the upper by the perquisite ¼ inch, constituting a foxing-like band. You provided an F.O.B. value over $12.00/pair. The applicable subheading for the 4.Zerogrand Stitchlite Sneaker C34423 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →