CLA-2-64:OT:RR:NC:N3:447
Ms. Ruth Texeira
Columbia Sportswear Company
14375 SW Science Park Drive
Portland, OR 97229
RE: The tariff classification of footwear from China or Vietnam
Dear Ms.Texiera:
In your letter dated March 9, 2017, you requested a tariff classification ruling. The submitted samples are identified as style numbers 1790271, 1790162 and 1789941. Your samples will be returned.
Style #1789941 is a boys, closed toe/closed heel, above-the-ankle, lace-up boot with an outer sole of rubber/plastics with traction lugs. The external surface area (ESAU) is predominantly leather with a rubber/plastics cushioned collar. The boot has two hook and loop closures on each side of the ankle for tightening the collar. The shoe has a foxing like band.
The applicable subheading for style #1789941, will be 6403.91.6090, 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: other. The rate of duty will be 8.5 percent ad valorem.
Style #1790271 is a man’s, below-the-ankle, closed toe/closed heel, lace-up, lightweight, flexible, casual shoe with outer sole of rubber/plastics. The ESAU is predominantly felt textile material. The upper features sewn on suede leather eye stays and a decorative heel counter with tab. The shoe has no foxing, foxing-like band, or underfoot cushioning. The F.O.B. value is greater than $12 per pair.
The applicable subheading for style #1790271, will be 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for men. The rate of duty will be 9 percent ad valorem.
Style #1790162 is a children’s, closed toe/closed heel, above-the-ankle, below-the-knee boot with an outer sole of rubber/plastics with traction lugs. The ESAU is predominantly textile with a rubber/plastic toe counter and a sewn on suede heel counter. There are two rubber/plastic hook and loop straps used as a means of closure. The boot has a foxing-like band and is not considered “protective.” The F.O.B. value is over $12 per pair.
The applicable subheading for style #1790162, will be 6404.19.9090, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: other. 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