CLA-2-64:OT:RR:NC:N3:447
Mr. Christian J. Gaston
Vandegrift
180 E. Ocean Boulevard, Suite 270
Long Beach, CA 90802
RE: The tariff classification of footwear from Vietnam
Dear Mr. Gaston:
In your letter dated February 8, 2017, you requested a tariff classification ruling on behalf of Puma North America. The submitted sample will be returned to you
Style number/name 189866 03 Fierce Krm (Pink), is a woman’s closed-toe, closed-heel, slip-on shoe. The external surface area of the upper is predominately textile material. The upper is comprised of an inner knit material sock-like layer that is covered entirely in the front, sides, and partially around the back with an outer layer of a lighter-weight textile knit material. The sock that extends above the topline of the outer layer on the front, and back features a textile pull on tab. Lasted on both sides of the shoe are rubber/plastics overlays that attach to an elastic band across the vamp. The elastic band contains a rubber/plastics Puma name, and logo. The logo also appears on the medial, and lateral side of the shoe. It has a rubber/plastics outer sole and has a foxing-like band. You provided the value of over $12/pair.
We disagree with the suggested classification of Style number/name 189866 03 Fierce Krm (Pink) under subheading 6402.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), as footwear with outer soles and uppers of rubber or plastics. As the external surface area of the upper is predominately textile material it will be classified in heading 6404, HTSUS, as footwear with uppers of textile material.
The applicable subheading for Style number/name 189866 03 Fierce Krm (Pink) will be 6404.19.9060, HTSUS, which provides for 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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division