The tariff classification of footwear from Vietnam
Issued July 15, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.9030
Headings: 6404
Product description
The submitted sample identified as style number 2J2P is a man’s, closed toe/closed heel, below-the-ankle, lace-up shoe with an outer sole of rubber or plastics. The external surface area of the upper is predominatly rubber/plastics and man-made textile material. The shoe feautures neoprene around the ankle and reinforced rubber/plastics around the heel and toe areas. You provided an F.O.B. value over $12 per pair. The shoe has no foxing or foxing-like band and it is not “protective” against water.
CBP rationale
The applicable subheading for style number 2J2P will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.
Full text
N276139 July 15, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Karl F. Krueger DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of footwear from Vietnam Dear Mr. Krueger: In your letter dated May 12, 2016, you requested a tariff classification ruling on behalf of Orvis Company. The sample provided will be returned as per your request. The submitted sample identified as style number 2J2P is a man’s, closed toe/closed heel, below-the-ankle, lace-up shoe with an outer sole of rubber or plastics. The external surface area of the upper is predominatly rubber/plastics and man-made textile material. The shoe feautures neoprene around the ankle and reinforced rubber/plastics around the heel and toe areas. You provided an F.O.B. value over $12 per pair. The shoe has no foxing or foxing-like band and it is not “protective” against water. You state the intended use of this shoe is for fishing as a wet wading shoe. The applicable subheading for style number 2J2P will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for men. The rate of duty will be 9 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, Steven A. Mack Director National Commodity Specialist Division
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