The tariff classification of footwear from Vietnam
Issued June 1, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.3230
Headings: 6402
Product description
The sample will be returned as requested. The submitted sample identified as XA PRO 3D CSWP, style # C1570, article # 393666 is a man’s, closed toe/closed heel, below-the-ankle, athletic shoe with an outer sole of rubber/plastics. Per your letter, the external surface area of the upper (esau) measurements are 64.7 perecent plastic and 35.3 percent textile material. This lace-up athletic shoe features four looped eyelets on each side of the tongue and a plastic toggle closure. It does not have a foxing or foxing-like band.
CBP rationale
The applicable subheading for XA PRO 3D CSWP, style # C1570, article # 393666 will be 6402.99.3230, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: Protective active footwear: for men.
Full text
N275798 June 1, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3230 Mr. Mihai Stroe Amer Sports Inc. 110-2220 Dollarton Hwy North Vancouver, BC, V7H 3B2, Canada RE: The tariff classification of footwear from Vietnam Dear Mr. Stroe: In your letter dated May 3, 2016, you requested a tariff classification ruling on behalf of Salomon SAS. The sample will be returned as requested. The submitted sample identified as XA PRO 3D CSWP, style # C1570, article # 393666 is a man’s, closed toe/closed heel, below-the-ankle, athletic shoe with an outer sole of rubber/plastics. Per your letter, the external surface area of the upper (esau) measurements are 64.7 perecent plastic and 35.3 percent textile material. This lace-up athletic shoe features four looped eyelets on each side of the tongue and a plastic toggle closure. It does not have a foxing or foxing-like band. You state that the shoe provides protection from water via “Climashield” technology, a laminated textile fabric membrane in the upper. You provided an F.O.B. value of $24 per pair. The applicable subheading for XA PRO 3D CSWP, style # C1570, article # 393666 will be 6402.99.3230, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: Protective active footwear: for men. 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 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division
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