CLA-2-64:OT:RR:NC:N2:247

Ms. Cassie L Dalbey
Lacrosse Footwear
17634 NE Airport Way
Portland, OR 97230

RE: The tariff classification of unformed footwear uppers from Vietnam Dear Ms. Dalbey:

In your letter dated September 4, 2020, you requested a tariff classification ruling. You have provided photographs, a commodity description and a laboratory analysis report.

Visual examination of the photographs of footwear upper style “Wonderland” shows a man’s size 10, closed toe/closed heel, above the ankle, below the knee, lace-up, boot upper without an outer sole. The constituent material of the boot upper is rubber or plastics. You state there will be an approximately 25 mm diameter hole cut out of the bottom, under the heel, of an otherwise closed underfoot. An upper with a hole the size of a nickel or larger cut out of the bottom, is considered to have a substantial opening. An upper with an open bottom is considered unformed. You state that once these uppers are imported into the United States they will be attached to an outer sole and transformed from unformed boot uppers into completed boots.

The applicable subheading for the style “Wonderland” footwear uppers will be 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. The duty rate is free.

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