CLA-2-64:OT:RR:NC:N2:247
Mr. Gregory Watts
Skechers USA Inc.
225. S. Sepulveda Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from Vietnam
Dear Mr. Watts:
In your letter dated August 18, 2020, you requested a tariff classification ruling. You have provided descriptive information, photographs and a sample. Your sample will be returned as requested.
The submitted half-pair sample, identified as style 77204, is a woman’s, closed toe/closed heel, below-the-ankle athletic shoe. The external surface area of the upper is made up of 91.27 percent textile material and 8.73 percent “synthetic” (rubber/plastics). The flexible traction outer sole is comprised of rubber or plastics. In addition, the outer sole is slip resistant with an electrical hazard-safe design that has been tested to ASTM F2892-11 standards. The lightweight shoe features an overall athletic appearance including a padded collar, a padded tongue, a cushioned midsole, a foxing-like band, and functional laces. The F.O.B. value of $13.96 per pair has been provided.
The applicable subheading for style 77204 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 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