The tariff classification of footwear from Vietnam

N341161 August 6, 2024 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Dana Fox Caleres 8300 Maryland Avenue St. Louis, MO 63105 RE:      The tariff classification of footwear from Vietnam Dear Ms. Fox: In your letter dated July 2, 2024, you requested a tariff classification ruling.   You have submitted descriptive literature and two samples.  Additional value information was provided via email. “Circle.NY for Sam Edelman” brand styles Nash/556824 and Nora/556833 are closed toe, closed heel, below-the-ankle, woman’s, athletic-look shoes, with functional leather lace closures.  The external surface area of both uppers consists of leather and textile materials, where the leather predominates.  The very thin outer soles for both styles are made of rubber or plastics.  The shoes have negligible underfoot cushioning and would not be considered athletic footwear.  The F.O.B. value of each style is $14.50 per pair. The applicable subheading for styles Nash/556824 and Nora/556833 women’s footwear will be 6403.99.9065, 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 leather: other footwear: other: other: other: other: for other persons: valued over $2.50 /pair: other: other: for women: other.  The rate of duty will be 10 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/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.  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