The tariff classification of footwear from Cambodia

N303980 May 2, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030; 6404.19.9060 Ms. Christine Bentas Dickies, a Division of VF Outdoor 200 Domain Drive Stratham, NH 03885 RE: The tariff classification of footwear from Cambodia Dear Ms. Bentas: In your letter dated April 12, 2019, you requested a tariff classification ruling. The submitted samples are identified as women’s, below-the-ankle style 0A4NO5 Super Dupa Low and men’s, above-the-ankle style 0A4NNN Supa Dupa Mid. Your samples will be returned as requested. Both styles are closed toe/closed heel, lace-up shoes with outer soles of rubber or plastics and uppers of cotton canvas textile materials. F.O.B. values are greater than $12 per pair but less than $24 per pair. The slip resistant shoes are designed to protect against electrical hazards including live circuits, wires or highly charged electrical equipment. The shoes will be marketed to warehousing, distribution, logistics, assembly line, public safety and transportation industries. There is no internal padding and the shoes are not intended for athletic activities. Although the sample of Style 0A4NO5 Super Dupa Low submitted is for women, this style will be imported and offered in men’s and women’s sizes. Style 0A4NNN Supa Dupa Mid will only be offered in men’s sizes. The applicable subheading for men’s, style 0A4NNN Supa Dupa Mid and style 0A4NO5 Supa Dupa Low 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/pair: for men. The rate of duty will be 9 percent ad valorem. The applicable subheading for the women’s, below-the-ankle style 0A4NO5 Super Duper Low. will be 6404.19.9060, 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/pair: for women. 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division