The tariff classification of footwear from Vietnam
Issued May 21, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.91.9051
Headings: 6402
Product description
The submitted sample identified as style # G17489-CT756U-15F02 “CT AS Tekoa” is a unisex, closed toe/closed heel, above-the-ankle boot with an outer sole of rubber or plastics.
CBP rationale
The applicable subheading for the unisex “CT AS Tekoa” will be 6402.91.9051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; having a foxing or foxing-like band; not protective against water, oil, grease or chemicals or cold or inclement weather; valued over $12.
Full text
N264393 May 21, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.9051 Mr. Devin Kelly Converse Inc. 160 N. Washington Street Boston, MA 02114 RE: The tariff classification of footwear from Vietnam Dear Mr. Kelly: In your letter dated April 24, 2015, you requested a tariff classification ruling. The submitted sample identified as style # G17489-CT756U-15F02 “CT AS Tekoa” is a unisex, closed toe/closed heel, above-the-ankle boot with an outer sole of rubber or plastics. You state the surface area of the upper is predominantly rubber or plastics and the remaining balance is leather with a small amount of textile at the top line. The boot features a six-eyelet lace closure with two hooks for additional lacing. There is a foxing band and you provide an F.O.B. value of $12.01 per pair. The applicable subheading for the unisex “CT AS Tekoa” will be 6402.91.9051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; having a foxing or foxing-like band; not protective against water, oil, grease or chemicals or cold or inclement weather; valued over $12.00/pair: other: for women: other. The rate of duty will be 20 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 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 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, Gwenn Klein Kirschner Director National Commodity Specialist Division
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