CBP Ruling N299661 — The tariff classification of footwear from Vietnam

Tariff classification

Headings: 6404

Product description

The submitted sample, identified as a man’s wading boot Style # 2P9M will be returned to you, as requested. Style # 2P9M, is a man’s closed toe, closed heel, above-the-ankle, below-the-knee, lace-up wading boot. The upper is made from textile material and rubber. You provided the breakdown of the external surface area of the upper as 62.9 percent polyester, 35.76 percent Clarino, and 1.24 percent rubber. Clarino is considered to be a textile for classification purposes. Therefore, the external surface area of the upper is considered to be predominately textile material. Printed on the lateral side of the boot in polyurethane is the brand name Orvis. The boot has a rubber or plastics heel overlay with a pull tab. It has a traction outer sole made from rubber.

CBP rationale

The applicable subheading for Style # 2P9M 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: footwear with outer soles of rubber or plastics: other: valued over $12.

Full text

N299661 August 24, 2018 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Paul Vroman Radix Group International dba DHL Global Forwarding 2660 20th St. Port Huron, MI 48060 RE: The tariff classification of footwear from Vietnam Dear Mr. Vroman: In your letter dated July 31, 2018, you requested a tariff classification ruling on behalf of The Orvis Company Inc. The submitted sample, identified as a man’s wading boot Style # 2P9M will be returned to you, as requested. Style # 2P9M, is a man’s closed toe, closed heel, above-the-ankle, below-the-knee, lace-up wading boot. The upper is made from textile material and rubber. You provided the breakdown of the external surface area of the upper as 62.9 percent polyester, 35.76 percent Clarino, and 1.24 percent rubber. Clarino is considered to be a textile for classification purposes. Therefore, the external surface area of the upper is considered to be predominately textile material. Printed on the lateral side of the boot in polyurethane is the brand name Orvis. The boot has a rubber or plastics heel overlay with a pull tab. It has a traction outer sole made from rubber. You state that the boot does not contain a foxing or foxing-like band and that it is not protective against water or inclement weather. The value of the boot is over $12/pair. The applicable subheading for Style # 2P9M 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: footwear with outer soles of rubber or plastics: 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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