CLA-2-64:OT:RR:NC:N2:247
Ms. Christine Bentas
Timberland
200 Domain Drive
Stratham, NH 03885
RE: The tariff classification of footwear from Vietnam
Dear Ms. Bentas:
In your letter dated December 13, 2019, you requested a tariff classification ruling. Your sample will be returned.
The submitted sample is identified as “Recycled Leather Shoe.” It is a man’s, closed toe/closed heel, below the ankle, lace-up, casual shoe. The outer sole is made of rubber or plastics. The upper consists of a knitted textile fabric made from yarns consisting of a blend of recycled leather fibers and PET (Polyethylene terephthalate) fibers. The constituent material of the upper is textile. The F.O.B. value is approximately $25.00 per pair.
You suggest classification of this style under 6405.20.9030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: with uppers of textile materials: other: other: for men. We disagree. The blend of “recycled leather” fibers and PET fibers are knitted into a textile fabric and is not considered composition leather. The footwear will be classified elsewhere.
The applicable subheading for the “Recycled Leather Shoe” 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: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men. 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division