CLA-2-64:OT:RR:NC:N2:247
Mr. Paul Vroman L.C.B., C.C.S
Radix Group International dba
DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of footwear from Vietnam
Dear Mr. Vroman:
In your letter dated April 11, 2019, you requested a tariff classification ruling on behalf of Orvis Company Inc. The submitted sample will be returned.
The sample, identified as style # 2TZ2 - a man’s fishing wader shoe. The shoe is not for subsequent attachment to a fishing wader. The upper of the footwear is comprised of polyester textile with what you describe as a polyurethane (rubber/plastics) printed overlay. The shoe features a sock-type nylon and foam sock liner. The portion of the textile sock liner exposed above the rubber/plastics, and over the ankle, is included as the external surface area of the upper. The shoe is not considered water resistant. The outer sole is composed of rubber or plastics. The F.O.B. value is over $12 per pair.
You suggest classification of this style under 6404.19.9030, 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 textile materials. Although you can see the textile material through the many interstices of the rubber/plastics overlay, each opening is smaller than a collar button. The textile showing underneath the overlay is excluded from the external surface and the constituent material of the upper is the rubber or plastics.
The applicable subheading for style # 2TZ2 will be 6402.91.9035, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $12.00/pair: other: for men: other. 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division