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:
This letter replaces N283622 that was issued to you on March 15, 2017. On April 21, 2017, you you informed us that the style number that was the subject of N283622 was incorrect and that the correct style number should have been 189866 02. All the other information remains the same. The style number has been changed in the text below.
Style number/name 189866 02 Fierce Bright, is a woman’s closed-toe, closed-heel, slip-on shoe. The external surface area of the upper is predominately rubber/plastics. It is comprised of an inner textile material sock-like layer. A section of the front sock over the toes is completely covered and obscured with rubber/plastics glitter and ornamented with small applied rubber/plastics pieces forming a floral pattern. Sections of the sides and back are covered with an open-work lighter textile material. Lasted on both sides of the shoe are rubber/plastics overlays that attach to an elastic band over 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. The inner sock that extends above the topline on the front, and back features textile pull on tabs. It has a rubber/plastics outer sole and has a foxing-like band. You provided the value of over $12/pair.
We disagree with your suggested classification of Style number/name 189866 02 Fierce Bright under subheading 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), as footwear with outer soles of rubber or plastics and uppers of textile material. As the external surface area of the upper is predominately rubber/plastics it will be classified in heading 6402, HTSUS, as footwear with uppers of rubber or plastics.
The applicable subheading for Style number/name 189866 02 Fierce Bright will be 6402.99.9065, HTSUS, other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: for women. The rate of duty will be 20 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