CBP Ruling N320488: The tariff classification of footwear from Vietnam

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N3 N320488 (August 6, 2021)

Tariff classification

Headings: 6404

Product description

You have submitted descriptive literature, photographs, and a sample of the item. The sample will be returned as requested. The submitted sample, identified as Generation Zerogrand Earthlite C35540, is a closed-toe/closed-heel, below-the-ankle, man’s, casual shoe. The external surface area of the upper (esau) is comprised of manmade microfiber textile material. The shoe does not have a separate tongue. The molded rubber/plastic outer sole overlaps the upper by at least ¼ inch, thereby constituting a foxing-like band. Most of the external surface area of the outer sole that meets the ground is smooth and lacks traction. This footwear has thick laces at the front that are not necessary to keep the shoe on the foot. The F.O.B. value is over $12 per pair.

CBP rationale

The applicable subheading for men’s style Generation Zerogrand Earthlite C35540 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

N320488 August 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: In your letter dated July 12, 2021, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a sample of the item. The sample will be returned as requested. The submitted sample, identified as Generation Zerogrand Earthlite C35540, is a closed-toe/closed-heel, below-the-ankle, man’s, casual shoe. The external surface area of the upper (esau) is comprised of manmade microfiber textile material. The shoe does not have a separate tongue. The molded rubber/plastic outer sole overlaps the upper by at least ¼ inch, thereby constituting a foxing-like band. Most of the external surface area of the outer sole that meets the ground is smooth and lacks traction. This footwear has thick laces at the front that are not necessary to keep the shoe on the foot. The F.O.B. value is over $12 per pair. The applicable subheading for men’s style Generation Zerogrand Earthlite C35540 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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