CBP Ruling N330039 — The tariff classification of footwear form Indonesia.

Tariff classification

Headings: 6404

Product description

You have submitted descriptive literature, a photograph, and a sample of the item in question. The sample will be returned as requested. Style # 30123N026 AW Vortex Sneaker is a closed-toe/closed-heel, below-the-ankle, men’s shoe. The external surface area of the upper (esau) is predominantly polyester textile material. The clunky outer sole is made of 100 percent rubber or plastics. The shoe is lined with 100 percent polyester fabric. This footwear has a foxing or foxing-like band overlapping the upper by the requisite ¼ of an inch. The footwear has a cord lace that is threaded through seven eyelets on each side of a separate tongue. The shoe’s stiff, heavy, and bulky characteristics make it unsuitable for athletic activities. The F.O.B. value is $137.79 per pair.

CBP rationale

The applicable subheading for the men’s Style # 30123N026 AW Vortex Sneaker 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

N330039 January 31, 2023 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Ms. Evgeniya Teplova Alexander Wang LLC 386 Broadway New York, NY 10013 RE: The tariff classification of footwear form Indonesia. Dear Ms. Teplova: In your letters dated November 6, 2022, and January 3, 3023, you requested a tariff classification ruling. You have submitted descriptive literature, a photograph, and a sample of the item in question. The sample will be returned as requested. Style # 30123N026 AW Vortex Sneaker is a closed-toe/closed-heel, below-the-ankle, men’s shoe. The external surface area of the upper (esau) is predominantly polyester textile material. The clunky outer sole is made of 100 percent rubber or plastics. The shoe is lined with 100 percent polyester fabric. This footwear has a foxing or foxing-like band overlapping the upper by the requisite ¼ of an inch. The footwear has a cord lace that is threaded through seven eyelets on each side of a separate tongue. The shoe’s stiff, heavy, and bulky characteristics make it unsuitable for athletic activities. The F.O.B. value is $137.79 per pair. The applicable subheading for the men’s Style # 30123N026 AW Vortex Sneaker 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 and Border Protection 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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