CLA-2-64:OT:RR:NC:N2:247
Ms. Trisha Morris-Archambault
Puma North America, Inc.
10 Lyberty Way
Westford, MA 01886
RE: The tariff classification of footwear from Vietnam
Dear Ms. Morris-Archambault:
In your letter dated December 19, 2017, you requested a tariff classification ruling. The submitted sample will be returned to you.
The submitted sample, identified as style number and name 189866 03 Fierce KRM, 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 a foxing-like band. You provided the value of over $12/pair.
The applicable subheading for style number and name 189866 03 Fierce KRM 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