CBP Ruling N321018 — The tariff classification of footwear from Vietnam

Tariff classification

Headings: 6403

Product description

You have submitted descriptive literature, a photograph, and a specification sheet showing component material identity and corresponding external surface area measurements. The submitted sample will be returned as requested. The photograph of footwear style GART (AQYB700046), shows a closed-toe/closed-heel, above-the-ankle, man’s boot. The boot measures approximately 6 inches tall. The external surface area of the upper is comprised of approximately 68 percent bovine leather and approximately 32 percent nylon textile material. Leather is the constituent material of the upper. The outer sole is made of rubber or plastics. The boot is lined with Nylex, a moisture absorbing material. It features a lace closure, a cushioned collar, and a nylon pull tab. The F.O.B. value is $22.18 per pair.

CBP rationale

The applicable subheading for the footwear style GART (AQYB700046) will be 6403.91.6075, 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 leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other.

Full text

N321018 September 3, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.91.6075 Ms. Carol Robertson Carmichael International Service 1200 Corporate Center Dr. Suite 200 Monterey Park, CA 91754 RE: The tariff classification of footwear from Vietnam Dear Ms. Robertson, In your letter dated August 12, 2021, you requested a tariff classification ruling on behalf of your client QS Wholesale LLC. You have submitted descriptive literature, a photograph, and a specification sheet showing component material identity and corresponding external surface area measurements. The submitted sample will be returned as requested. The photograph of footwear style GART (AQYB700046), shows a closed-toe/closed-heel, above-the-ankle, man’s boot. The boot measures approximately 6 inches tall. The external surface area of the upper is comprised of approximately 68 percent bovine leather and approximately 32 percent nylon textile material. Leather is the constituent material of the upper. The outer sole is made of rubber or plastics. The boot is lined with Nylex, a moisture absorbing material. It features a lace closure, a cushioned collar, and a nylon pull tab. The F.O.B. value is $22.18 per pair. The applicable subheading for the footwear style GART (AQYB700046) will be 6403.91.6075, 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 leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 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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