CLA-2-64:OT:RR:NC:N2 247
Ms. Trang Cao ASICS America Corp. 7755 Irvine Center Dr. Suite 400 Irvine, CA 92618 RE: The tariff classification of footwear from Vietnam Dear Ms. Cao: In your letter dated March 6, 2025, you requested a tariff classification ruling. The submitted sample of style 1203A879-A was examined and disposed of. A sample of style 1203A879-B was not submitted. Style 1203A879-A and style 1203A879-B are unisex (classified as women’s footwear), below-the-ankle, closed-toe, closed-heel, casual footwear with rubber/plastics outer soles. Both styles are similar except for upper materials. They resemble athletic footwear with functional lace closures but lack sufficient underfoot cushioning to be classified as athletic footwear. The external surface area of the upper of style 1203A879-A consists of a majority of rubber or plastic with textile mesh over the toes and a small area at the back. The upper of style 1203A879-B is said to consist of over 90 percent suede leather. Both styles have a separate component covering the juncture where the upper and the outer sole meet. It is sewn to the upper and also to the outer sole to function as a foxing-like band. These styles are valued over $12 per pair. The applicable subheading for style 1203A879-A having a rubber/plastic upper will be 6402.99.9065, 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: Valued over $12/pair: Other: For women. The rate of duty will be 20 percent ad valorem. The applicable subheading for style 1203A879-B having a leather upper will be 6403.99.9065, HTSUS, which provides for Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other footwear: Other: Other: Other: Other: For other persons: Valued over $2.50/pair: Other: Other: For women: Other. The rate of duty will be 10 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 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