CLA-2-64:OT:RR:NC:N2:247
Ms. Heather N. Jernquist
Nordstrom, Inc.
1600 7th Avenue
Seattle, Washington 98101
RE: The tariff classification of footwear from Vietnam
Dear Ms. Jernquist,
In your letter dated October 30, 2023, you requested a tariff classification ruling. You have submitted descriptive literature and a sample. The sample will not be returned as you requested.
The sample of footwear style ABHARLEY-FAB is a closed-toe/closed-heel, below-the-ankle, men’s sneaker. The external surface area of the upper is cotton canvas material with a rubber/plastic heel counter. The outer sole is made entirely of rubber or plastics and molded to look as if it has a separately applied foxing band. The shoe features six eyelets on each side of the tongue through which a lace is threaded. The shoe is lightweight and flexible. The midsole provides some cushioning. The shoe was crosscut for analysis and found to have a foxing-like band. The F.O.B. value is $15 per pair.
The applicable subheading for style ABHARLEY-FAB 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 on World Wide Web at https://hts.usitc.gov/current.
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