The tariff classification of footwear from Vietnam

N342338 September 24, 2024 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Ms. Carrie L. Durio The North Face, a Division of VF Outdoor LLC 1551 Wewatta St. Denver, CO  80202 RE:      The tariff classification of footwear from Vietnam Dear Ms. Durio: In your letters dated  August 27, 2024, you requested a tariff classification ruling.   You submitted descriptive literature and a sample.  The sample will be returned as requested. Style M Fastpack Ultra Mid GTX /NF0A8D9V is a closed toe/closed heel, man’s, over the ankle shoe.  The external surface area of the upper is predominantly textile material.  The upper incorporates Gortex technology rendering it “protective” against water.  The traction outer sole is comprised of rubber or plastics.  The footwear is lightweight, has a cushioned midsole and is suitable for trail running.  The F.O.B. value is over $12 per pair. The applicable subheading for the M Fastpack Ultra Mid GTX /NF0A8D9V waterproof shoe 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: Footwear with outer soles of rubber or plastics: 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 at https://hts.usitc.gov/. 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 of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that 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. 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