CBP Ruling N333210 — The tariff classification of footwear from Vietnam

Tariff classification

Headings: 6404

Product description

You have submitted descriptive literature, pictures, and a sample. The sample will be returned as per your request. Additional value information was provided via email. Style 5745445 “Everywhere Explorer Shoe” is a woman's closed-toe/closed-heel, below-the-ankle, sneaker. The constituent material of the upper is a polyester mesh textile material. The toe cap, heel overlay and eye stay are made of cow suede leather. The lightweight shoe features a separate padded tongue, a lace closure, a cushioned collar, and footbed. The rubber/plastic outer sole provides traction and flexibility. You provided an F.O.B. value of $38.34 per pair.

CBP rationale

The applicable subheading for style 5745445 “Everywhere Explorer Shoe” will be 6404.11.9050, 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/pair: for women: other.

Full text

N333210 June 15, 2023 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050 . Ms. Kim Ford L.L.Bean Inc. 15 Casco St Freeport, ME 04033 RE: The tariff classification of footwear from Vietnam Dear Ms. Ford: In your letter dated May 30, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, pictures, and a sample. The sample will be returned as per your request. Additional value information was provided via email. Style 5745445 “Everywhere Explorer Shoe” is a woman's closed-toe/closed-heel, below-the-ankle, sneaker. The constituent material of the upper is a polyester mesh textile material. The toe cap, heel overlay and eye stay are made of cow suede leather. The lightweight shoe features a separate padded tongue, a lace closure, a cushioned collar, and footbed. The rubber/plastic outer sole provides traction and flexibility. You provided an F.O.B. value of $38.34 per pair. The applicable subheading for style 5745445 “Everywhere Explorer Shoe” will be 6404.11.9050, 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/pair: for women: 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 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, please contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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