CBP Ruling N314851: The tariff classification of footwear from Vietnam

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N3 N314851 (October 16, 2020)

Tariff classification

Headings: 6402

Product description

You have included several photographs and a commodity description of two styles of vegan footwear. Submitted photographs of style numbers 2115 and 2116 show unisex, slip-on boots that cover the ankle but not the knee. The styles differ only in color. The external surface area of the uppers (esau) is predominantly a vegan substitute, Micro®. It utilizes a synthetic polyamide (plastic) based microfiber material in place of leather. The Micro® has a polyurethane coating which is visible to the naked eye. As per the laboratory report provided, the esau is 85.88 percent rubber or plastics and 14.12 percent textile elastic gore. Elastic gore is stitched-in on the lateral and medial sides of the ankle. There is a large polyester pull tab sewn to the topline at the front and back of each boot. The rubber/plastics outer soles are attached to the uppers by molding. The boots are not designed to be “protective.” The F.O.B. value is $26.19 per pair.

CBP rationale

The applicable subheading for the unisex footwear, style numbers 2115 and 2116, will be 6402.91.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle; other; other; other; valued over $12.

Full text

N314851 October 16, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.91.9065 Ms. Sarah M. Stock C.H. Robinson International 1501 N. Mittel Blvd. Wood Dale, IL 60191 RE: The tariff classification of footwear from Vietnam Dear Ms. Stock: In your letters dated August 14, 2020, and September 28, 2020, you requested a tariff classification ruling on behalf of your client Blundstone Australia Pty Ltd. You have included several photographs and a commodity description of two styles of vegan footwear. Submitted photographs of style numbers 2115 and 2116 show unisex, slip-on boots that cover the ankle but not the knee. The styles differ only in color. The external surface area of the uppers (esau) is predominantly a vegan substitute, Micro®. It utilizes a synthetic polyamide (plastic) based microfiber material in place of leather. The Micro® has a polyurethane coating which is visible to the naked eye. As per the laboratory report provided, the esau is 85.88 percent rubber or plastics and 14.12 percent textile elastic gore. Elastic gore is stitched-in on the lateral and medial sides of the ankle. There is a large polyester pull tab sewn to the topline at the front and back of each boot. The rubber/plastics outer soles are attached to the uppers by molding. The boots are not designed to be “protective.” The F.O.B. value is $26.19 per pair. The applicable subheading for the unisex footwear, style numbers 2115 and 2116, will be 6402.91.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle; other; other; other; valued over $12.00/pair; other; for women; other. 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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