The tariff classification of footwear from Vietnam

N274417 May 25, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4230; 6402.91.4260; 6402.91.5020 Mr. Mihai Stroe Amer Sports 110-2220 Dollarton Highway North Vancouver, BC V7H 3B2, Canada RE: The tariff classification of footwear from Vietnam Dear Mr. Stroe: The submitted samples are identified as “HILLPASS MID GTX model number D7430 (for men), “SKOGAR MID GTX” model # C0868 (for men), and “MUDSTONE MID GTX W” model # D7433 (for women). The samples are being returned with your request. These model names/numbers were the subject of N269437, dated November 5, 2015. At that time, these models were said to have uppers predominantly of textile. A full description of the materials and construction of these models, at present, is provided below. The “HILLPASS MID GTX model # D7430 (for men), “SKOGAR MID GTX” model # C0868 (for men), and “MUDSTONE MID GTX W” model # D7433 (for women), are closed toe/closed heel, above-the-ankle, lace-up, hiking boots with outer soles of rubber/plastics. The “HILLPASS MID GTX model # D7430 and“MUDSTONE MID GTX W” model # D7433 ( measure approximately 6 inches tall from the bottom of the outer soles to the top of the uppers. SKOGAR MID GTX” model # C0868 (for men) measures approximately 6.5 inches tall from the bottom of the outer soles to the top of the uppers. All styles have an external surface area of the upper predominantly of rubber or plastics. All styles incorporate Gore-Tex or “Clima Shield” membranes and are designed to be protective against water penetration. You provided an F.O.B. value over $24/per pair. The applicable subheading for the “HILLPASS MID GTX model # D7430 (for men) will be 6402.91.4230, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: covering the ankle: other: Protective active footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper and (except footwear with insulation that provides protection against cold weather) whose height from the bottom of the outer sole to the top of the upper does not exceed 15.34 cm. for men. The rate of duty is 20 percent ad valorem. The applicable subheading for the women’s model # D7433 “MUDSTONE MID GTX W” will be 6402.91.4260, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: covering the ankle: other: Protective active footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper and (except footwear with insulation that provides protection against cold weather) whose height from the bottom of the outer sole to the top of the upper does not exceed 15.34 cm. for women. The rate of duty is 20 percent ad valorem. You suggest classification of 6402.91.4230, HTSUS for the “SKOGAR MID GTX” model # C0868 (for men). We disagree. The height from the bottom of the outer sole to top of the upper exceeds 15.34 cm (approximately 6 inches) height threshold specified in the subheading. Therefore it is classified elsewhere. The applicable subheading for the “SKOGAR MID GTX” model # C0868 (for men) will be 6402.91.5020, HTSUS, which provides for footwear, with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle and does not have a protective metal toe-cap; not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; for men: other. The rate of duty will be 37.5 percent ad valorem. Please note the submitted samples do not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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 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 above, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division