The tariff classification of footwear from Vietnam

N316725 January 6, 2021 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: This letter replaces ruling letter N316554, dated December 23, 2020, which contained a clerical error regarding the style name/number of the subject merchandise. The style name/number for the men’s footwear was identified in the original documentation submitted as 4.Zerogrand Stitchlite Sneaker C34423. In subsequent email correspondence, it was correctly identified as Zerogrand Omni Lace Up Sneaker C34656. A complete and corrected ruling follows. In your letter dated December 18, 2020, you requested a tariff classification ruling. You have provided descriptive literature and photographs. Pictures of the Zerogrand Omni Lace Up Sneaker C34656 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 Zerogrand Omni Lace Up Sneaker C34656 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