Mr. Harold Smith
Hankyu Hanshin Express (USA) Inc.
1561 Beachey Place
Carson, CA 90746
RE: The tariff classification of footwear from Vietnam
Dear Mr. Smith:
In your letter dated November 1, 2017, you requested a tariff classification ruling.
The submitted samples, identified as styles 290289 and 290290, are men’s, closed toe/closed heel, below-the-ankle, lace up athletic shoes. The external surface area of the uppers (esau) of style 290289 is predominantly polyester textile material having a suede look and feel. There are two rubber/plastic decorative stripes on the lateral and medial sides and heel patches. Style 290290 has an esau of plush polyester textile. The shoes feature foxing bands and traction outer soles of rubber/plastics. In an email, you provided an F.O.B. value of $2.00 per pair for both styles.
The applicable subheading for styles 290289 and 290290 will be 6404.11.5900, 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 not over $3/pair: other: other. The rate of duty will be 48 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@example.com.
Steven A. Mack
National Commodity Specialist Division