The tariff classification of footwear from Vietnam

N323864 February 17, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3960, 6404.19.9060 Mr. Greg FieldsVera Bradley Designs12420 Stonebridge RoadRoanoke, IN 46783 RE: The tariff classification of footwear from Vietnam Dear Mr. Fields: In your letter dated January 11, 2022, you requested a tariff classification ruling. You have submitted descriptive literature and samples of four items. The samples will be returned at your request. Style # 29646 VB Cloud 2 Mile Mule is a woman’s, closed toe/open heel, slip on shoe. The quilted textile upper is composed of 100 percent polyester. The outer soles are made of ethylene-vinyl acetate (EVA). It has a foxing-like band that secures the upper to the rubber/plastics outer sole. The weight of the rubber or plastics components makes up more than 10 percent of the total weight of the shoe. The F.O.B. value is over $12 per pair. Style # 34985 VB Cloud 2 Mile Cozy Mule is closed toe/open heel, woman’s, slip on shoe. The quilted textile upper is composed of 100 percent polyester. It has faux-fur lining material that overlaps the topline edge. It has a foxing-like band that secures the upper to the rubber/plastics outer sole. The weight of the EVA rubber or plastics components makes up more than 10 percent of the total weight of the shoe. The F.O.B is over $12 per pair. Style # 29322 VB Cloud 2 Mile Slip On is a closed toe/closed heel, slip on, woman’s shoe. The external surface area of the quilted textile upper (esau) is 100 percent polyester. The vamp of the upper features a U-shaped elastic gore at the center. The outer sole consists of EVA. The shoe has a foxing-like band that secures the upper to the outer sole. The weight of the rubber or plastics components makes up more than 10 percent of the total weight of the shoe. The F.O.B. value is over $12 per pair. Style # 36183 VB Cloud Convertible Slip On is a closed toe/closed heel, slip on, woman’s shoe. The quilted textile upper is composed of 100 percent polyester. The outer sole consists of EVA. The shoe has a foxing-like band that secures the upper to the outer sole. The weight of the rubber or plastics components makes up more than 10 percent of the total weight of the shoe. The F.O.B. value is over $12 per pair. The applicable subheading for style numbers/names 29646 VB Cloud 2 Mile Mule and 34985 VB Cloud 2 Mile Cozy Mule will be 6404.19.3960, 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: other: for women. The rate of duty will be 37.5 percent ad valorem. The applicable subheading for the 29322 VB Cloud 2 Mile Slip On and the 36183 VB Cloud Convertible Slip On will be 6404.19.9060, 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 women. 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