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The tariff classification of footwear parts from Vietnam
Issued September 10, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N230985 (September 10, 2012)
Tariff classification
HTS codes: 6406.10.6500
Headings: 6406
Product description
The submitted sample which you identify as style “Assembled Tan Boot,” is a predominately leather lace-up unformed boot upper with an open and unlasted bottom. Sewn into this upper is a textile sock liner with a rubber or plastics bottom glued to it. There is a 1 inch x 2 inch oval shaped hole cut out of its heel section. There is no outer sole attached to this upper.
CBP rationale
The applicable subheading for the unformed upper, style “Assembled Tan Boot” will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; of leather.
Full text
N230985 September 10, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Mr. Quinn O’Rourke LaCrosse Footwear Inc. 17634 NE Airport Way Portland, OR 97230 RE: The tariff classification of footwear parts from Vietnam Dear Mr. O’Rourke: In your letter dated August 10, 2012 you requested a classification ruling. The submitted sample which you identify as style “Assembled Tan Boot,” is a predominately leather lace-up unformed boot upper with an open and unlasted bottom. Sewn into this upper is a textile sock liner with a rubber or plastics bottom glued to it. There is a 1 inch x 2 inch oval shaped hole cut out of its heel section. There is no outer sole attached to this upper. The applicable subheading for the unformed upper, style “Assembled Tan Boot” will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; of leather. The rate of duty is Free. 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 http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist, Stacey Kalkines at (646) 733-3042. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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