CLA-2-64:OT:RR:NC:N2:247
Mr. Quinn O’Rourke
Lacrosse Footwear, Inc.
17634 NE Airport Way
Portland, OR 97230
RE: The tariff classification of a formed footwear boot upper from Vietnam
Dear Mr. O’Rourke:
In your letter dated December 18, 2019, you requested a tariff classification ruling. Included with your submission were a sample, photographs and descriptive literature. Via email, you provided the article name, value, a laboratory report, and a video showing different stages of the manufacturing process taking place in the United States.
The submitted sample of the imported boot upper, identified as the Men’s Wonderland Trail 5.5” USA Green GTX style #64260, was examined and will be returned. You have provided an F.O.B. value of approximately $43.81 per upper. As per the laboratory report provided, the external surface area of the upper consists of 61.6 percent rubber/plastic and 38.4 percent textile. The constituent material of the upper is rubber or plastics. A textile tab depicting an American flag is sewn into a medial side seam. As stated in your letter, the upper has a formed and lasted forefoot and a molded heel. It is not side lasted. It has the shape of the foot imparted by the lasting, molding, and closing of the forefoot and heel over a sock lining and a rigid insole board, reinforced by what appears to be adhesive or cement. Although the there is a large hole cut through the insole board near the heel, the opening does not extend through the sock lining and is considered closed.
The uppers will be imported into the United States from Vietnam. In the United States the uppers will be attached to the outer soles in a factory in Portland, Oregon. The videos provided show the assembly processes described in your letter. At the Portland factory, the components will be cemented, sprayed with adhesive, pressed, cleaned and packaged. The formed upper from Vietnam assembled to the outer sole in the United States via the processes taking place in Portland are considered simple assembly.
You suggested classification under 6406.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear (including uppers whether or not attached to soles and other than outer soles): uppers and parts thereof, other than stiffeners: other: of rubber or plastics. As this is the provision for unformed uppers we disagree. The item is considered a formed upper as per the description provided for in Additional US Note 4, therefore it will be classified elsewhere.
Additional U.S. Note 4 of Chapter 64, HTSUS, states: Provisions of subheading 6406.10.6000 for "formed uppers" cover uppers, with closed bottoms, which have been shaped by lasting, molding or otherwise but not by simply closing at the bottom. The sample of the upper submitted has, by this description, been shaped in the front and back, and is considered a formed upper.
The applicable subheading for the Men’s Wonderland Trail. 5.5” USA Green GTX style #64260 will be 6406.10.5000, HTSUS, which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles); uppers and parts thereof: formed uppers: other: other. The general rate of duty will be 26.2 percent ad valorem.
Please note, the submitted sample does not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
In addition, 19 CFR Section 134.46, requires that when the name of any city or locality in the U.S., or the name of any foreign country or locality other than the name of the country or locality in which the article was manufactured or produced, appear on a imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and in lettering of at least a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning.
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