The tariff classification of footwear from Cambodia

N327208 August 16, 2022 CLA-2-64:OT:RR:NC:N2:247 TARIFF NO.: 6403.99.6075 CATEGORY: Classification Mr. Ryan E. Ritzau Deckers Brands 250 Cormar Dr. Goleta, CA 93117 RE: The tariff classification of footwear from Cambodia Dear Mr. Ritzau: In your letter dated July 20, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a sample of the item in question. As requested, the sample will not be returned. Footwear style “Anacapa Low GTX 1122017” is a closed-toe/closed-heel, below-the-ankle, man’s hiking shoe. You state the external surface area of the upper is comprised of predominantly leather with the remaining balance consisting of textile and rubber/plastics materials. The lightweight shoe is designed with a lace closure, a cushioned tongue, heel, and midsole. There is no foxing or foxing-like band. The F.O.B. value is $36.37 per pair. The applicable subheading for the “Anacapa Low GTX 1122017” will be 6403.99.6075, 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: other: other: 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