CLA-2-64:OT:RR:NC:N2:247
Christine Bentas
Timberland, A division of VF Outdoor LLC
200 Domain Drive
Stratham, NH 03885
RE: The tariff classification of a man’s sneaker from Vietnam
Dear Ms. Bentas:
In your letter dated January 21, 2026, you requested a tariff classification ruling. The sample submitted with
your ruling was examined and will be returned.
Style no. TB0A5RKZ/TFO Cupsole, is a below-the-ankle, man’s sneaker. The external surface area of the
upper consists of textile and leather. Textile occupies the majority of the area and is considered the
constituent material of the upper. The rubber/plastic outer sole, having a modified “lug” design, is
lightweight and flexible and provides traction for a person to use during athletic pursuits. The outer sole
overlaps the upper material by ½ inch, constituting a foxing-like band. The sneaker is secured to the foot
with laces over a separate tongue. The FOB value per pair is $17.45.
You suggested a classification of this style under subheading 6404.19.9030, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for footwear that is not considered sports or athletic footwear.
The instant style is described in Additional U.S. Note 2 to Chapter 64 of the HTSUS that pertains to “tennis
shoes, basketball shoes, gym shoes, training shoes and the like….whether or not principally used for such
athletic games or purposes.” It has most of the physical characteristics of athletic footwear as defined in
Treasury Decision 93-88: mainly an athletic appearance, a flexible outer sole that provides traction, a
cushioned underfoot, and a secure form of closure. Style no. TB0A5RKZ/TFO Cupsole is more
appropriately classified as athletic footwear.
The applicable subheading for style no. TB0A5RKZ/TFO Cupsole will be 6404.11.9020, 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 number or plastics: Sports footwear; tennis shoes, basketball
shoes, gym shoes, training shoes and the like: Other: Valued over $12/pair: For men: Other.” The general
rate of duty will be 20 percent ad valorem.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division