CLA-2-64:OT:RR:NC:N2:247
Trang Cao
ASICS America Corp.
7755 Irvine Center Dr.
Suite 400
Irvine, CA 92618
RE: The tariff classification of a unisex sandal from Vietnam
Dear Mr. Cao:
In your letter dated April 30, 2025, you requested a tariff classification ruling. The sample submitted with
your request was examined and is being returned.
The merchandise under consideration is identified as GEI-1130 CV Unisex Casual Sandal. It is a unisex,
below-the-ankle, open-toe/open-heel sandal. The schematic drawing submitted shows the upper’s external
surface area is comprised of 57.9 percent rubber/plastic and 42.1 percent polyester textile. The sandal is
secured via two adjustable straps with hook and loop closures located over the top of the foot. It has a
rubber/plastics outer sole.
The applicable subheading for the GEI-1130 CV Unisex Casual Sandal will be 6402.99.4960 Harmonized
Tariff Schedule of the United States (HTSUS), which provides for Other footwear with outer soles and
uppers of rubber or plastics: Other footwear: Other: Other: Other: Other: Other: For women. The rate of duty
will be 37.5 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading,
6402.99.4960, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
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 of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that 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