CLA-2-64:OT:RR:NC:N3:447
Ms. Stacey Nesseth
Red Wing Shoes
314 Main Street
Red Wing, MN 55066-2337
RE: The tariff classification of footwear from Vietnam
Dear Ms. Nesseth:
In your letter dated December 21, 2016 you requested a tariff classification ruling.
The submitted sample, identified as Item #46603, is a man’s, above-the-ankle, below-the-knee, lace-up, unformed, hiking boot upper. The constituent material of the upper is leather. There are two holes, each approximately 1¼ inch in diameter cut out of its rigid textile insole board showing a complete lining. The heel of the upper has been formed by a plastic stiffener, however, the toe area of the bottom is unformed. Once imported into the United States you will include a safety cap in the toe area before lasting. There is no outer sole attached to the upper.
The applicable subheading for Item #46603 will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for uppers and the parts thereof, which are not formed uppers and in which the upper's external surface is predominately leather. The rate of duty will be Free.
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