CLA-2-64:OT:RR:NC:N2:247

Ms. Evgeniya Teplova
Alexander Wang LLC
386 Broadway
New York, NY 10013

RE: The tariff classification of footwear form Indonesia.

Dear Ms. Teplova:

In your letters dated November 6, 2022, and  January 3, 3023, you requested a tariff classification ruling.  You have submitted descriptive literature, a photograph, and a sample of the item in question.  The sample will be returned as requested.

Style # 30123N026 AW Vortex Sneaker is a closed-toe/closed-heel, below-the-ankle, men’s shoe. The external surface area of the upper (esau) is predominantly polyester textile material.  The clunky outer sole is made of 100 percent rubber or plastics. The shoe is lined with 100 percent polyester fabric.  This footwear has a foxing or foxing-like band overlapping the upper by the requisite ¼ of an inch.  The footwear has a cord lace that is threaded through seven eyelets on each side of a separate tongue.  The shoe’s stiff, heavy, and bulky characteristics make it unsuitable for athletic activities.  The F.O.B. value is $137.79 per pair.

The applicable subheading for the men’s Style # 30123N026 AW Vortex Sneaker will be 6404.19.9030, 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: other: other: valued over $12/pair: for men.  The rate of duty will be 9 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 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, contact National Import Specialist Stacey Kalkines at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division