CLA-2-64:OT:RR:NC:N2:247
Ms. Tori- Rae Matisoff
Diesel USA
220 W 19th Street
New York, NY 10012
RE: The tariff classification of footwear from Vietnam
Dear Ms. Matisoff:
In your letter dated March 3, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and photographs. No sample was provided. Additional information was provided via email.
Your electronic photographic submission shows style “Y02546 P4197 H8744” is a man’s, lace-up, below-the-ankle sneaker. It has an outer sole of rubber or plastics. The upper consists of 40 percent polyamide textile material, 39 percent cow leather, and 21 percent rubber/plastics. Textile appears to be the constituent material of the upper. It is athletic footwear in construction and styling and features a “Diesel” logo on the tongue. You provided an F.O.B. value of $36.90 per pair.
The applicable subheading for style “Y02546 P4197 H8744” will be 6404.11.9020, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: 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