The tariff classification of footwear from Vietnam
Issued June 1, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6406.10.6500
Headings: 6406
Product description
“Bull Run Wellington PT (Plain toe) Upper” is a man’s, above-the-ankle, below-the-knee, slip-on, unformed, boot upper. The constituent material of the upper is leather. Visual examination of the submitted pictures indicates that there is an oval-shaped hole through the insole board, mesh liner, and upper midsole exposing the interior of the upper.
CBP rationale
The applicable subheading for “Bull Run Wellington PT (Plain toe) Upper,” will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for uppers and the parts thereof, which are not formed uppers and in which the upper's external surface is predominately leather.
Full text
N285965 June 1, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Mr. Joseph Church Lacrosse Footwear Inc. 17634 NE Airport Way Portland, OR 97230 RE: The tariff classification of footwear from Vietnam Dear Mr. Church: In your letter dated May 3, 2017 you requested a tariff classification ruling. You will be importing an unformed footwear upper identified as “Bull Run Wellington PT (Plain toe) Upper.” Pictures in lieu of a sample were submitted with your request. “Bull Run Wellington PT (Plain toe) Upper” is a man’s, above-the-ankle, below-the-knee, slip-on, unformed, boot upper. The constituent material of the upper is leather. Visual examination of the submitted pictures indicates that there is an oval-shaped hole through the insole board, mesh liner, and upper midsole exposing the interior of the upper. You state that the hole is greater than 1 inch in diameter on its shortest axis. There is no outer sole attached to the upper. After importation into the United States the upper will be lasted and glued to the outer sole. The applicable subheading for “Bull Run Wellington PT (Plain toe) Upper,” will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for uppers and the parts thereof, which are not formed uppers and in which the upper's external surface is predominately leather. The rate of duty will be 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 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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