CLA-2-64:OT:RR:NC:N2:247
Ms. Fran Moyo
Vans, A Division of VF Outdoor, LLC
1588 South Coast Drive
Costa Mesa, California 92626
RE: The tariff classification of footwear from Vietnam
Dear Ms. Moyo:
In your letter dated April 24, 2024, you requested a tariff classification ruling. You have submitted descriptive literature and a sample. The sample will be returned as requested.
Style name MTE Commuter is a unisex, closed toe/closed heel, below-the-ankle sneaker. The external surface area of the athletic-styled upper consists predominantly of textile materials. It has a lace closure over a partially sewn in tongue. The laces must be tied to secure the sneaker to the foot. The rubber/plastic outer sole overlaps the upper by of inch, constituting a foxing-like band. The F.O.B. value is over $12.00 per pair.
You suggested a classification of 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear that is not athletic footwear and is for casual use. You claim that the tongue is on the same plane as the rest of the upper and the shoe is a slip-on. We disagree. The tongue is only partially sewn-in, and it is on a lower plane than the rest of the upper, while the shoe must be tied to secure the sneaker to the foot. It will be classified elsewhere.
The applicable subheading for style name MTE Commuter will be 6404.11.9050, 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/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/.
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.
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