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The tariff classification of footwear from Vietnam
Issued July 28, 2022 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N327028 (July 28, 2022)
Tariff classification
HTS codes: 6404.11.9020
Headings: 6404
Product description
You have submitted descriptive literature, a photograph, and a sample of the item in question. You do not wish the sample returned. The sample of footwear, identified as “M Clifton 9 GTX,” is a closed-toe/closed-heel, below-the-ankle, men’s sneaker. The external surface area of the upper (esau) is predominantly textile.
CBP rationale
The applicable subheading for the “M Clifton 9 GTX” will be 6404.11.9020, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.
Full text
N327028 July 28, 2022 CLA-2-64:OT:RR:NC:N2:247 TARIFF NO.: 6404.11.9020 CATEGORY: Classification Mr. Ryan E. Ritzau Deckers Brands 250 Cormar Dr Goleta, CA 93117 RE: The tariff classification of footwear from Vietnam Dear Mr. Ritzau: In your letter dated July 11, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, a photograph, and a sample of the item in question. You do not wish the sample returned. The sample of footwear, identified as “M Clifton 9 GTX,” is a closed-toe/closed-heel, below-the-ankle, men’s sneaker. The external surface area of the upper (esau) is predominantly textile. You state the footwear is constructed using a waterproof laminate. As this waterproof laminate is not visible to the naked eye, the constituent material of the upper is textile. The outer sole is made of rubber or plastics. This footwear has no foxing or foxing-like band. The F.O.B. value is $33 per pair. The applicable subheading for the “M Clifton 9 GTX” will be 6404.11.9020, 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: 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. 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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