Ms. Jennifer Colletti
10 Hudson Yards
New York, NY 10001
RE: The tariff classification of footwear from Vietnam, Indonesia and Cambodia
Dear Ms. Colletti:
In your letters dated February 9, 2021, and March 26, 2021, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a sample. The sample will be returned as per your request.
The submitted sample of footwear, identified as style # COH-1267, is a woman's, closed toe/closed heel, below-the-ankle sneaker. The footwear has an athletic appearance, features leather edging, a leather heel counter, and a cushioned insole. The external surface area of the upper consists predominantly of textile materials. The footwear has a lace threaded through four gold tone eyelets on each side of the tongue that is used as a closure. The flexible rubber/plastics outer sole has a foxing band securing the upper to the outer sole. You state the F.O.B. value is over $28.32 per pair.
You suggest this style is classified under subheading 6404.19.9060, 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: other: other: valued over $12.00/pair: for women. You contend the shoe features some construction features that are not usually present on "athletic" footwear. Although the sneaker does not possess all the characteristics associated with athletic footwear, it does resemble athletic footwear in construction and styling and will be classified as such.
The applicable subheading for the style # COH-1267 woman's lace up shoe 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: 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.
Please make sure this style meets the country of origin marking requirements of 19 U.S.C. 1304. As presented, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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 firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division