The tariff classification of a woman’s protective boot from Vietnam

N336129 November 21, 2023 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403. 91.9045 Ms. Carrie Durio The North Face, Division of VF Corporation LLC 1551 Wewatta Street Denver, CO 80202 RE:      The tariff classification of a woman’s protective boot from Vietnam In your letter dated October 25, 2023, you requested a tariff classification ruling.  You have submitted descriptive literature, and a sample.  The sample will be examined and returned as requested. The sample is footwear identified as W Shellista V Mid WP /NF0A8ADB.  It is a closed toe/closed heel, woman’s snow boot.  The boot covers the ankle but not the knee.  The external surface area of the upper is composed of leather, textile, and molded rubber/plastic.  The leather material predominates and is the constituent material of the upper.  The boot incorporates laces as a means of closure, is well insulated, and considered protective against cold temperatures and wet surfaces.  The rubber or plastics outer sole is designed for traction.  The F.O.B. value is $38 per pair.   The applicable subheading for style W Shellista V Mid WP /NF0A8ADB will be 6403. 91.9045, 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:  For other persons:  Other:  For women:  Other.  The rate of duty is 10 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division