CLA-2-64:OT:RR:NC:N2:247
Ms. Sarah M. Stock
C.H. Robinson International
1501 N. Mittel Blvd.
Wooddale, IL 60191
RE: The tariff classification of footwear from Vietnam
Dear Ms. Stock:
In your letter dated November 4, 2021, you requested a tariff classification ruling on behalf of Blundstone Australia Pty Ltd. You have submitted descriptive literature, product specification sheets, and photographs for two styles of woman’s casual boots. No samples were submitted with your request.
Style Numbers 2231 and 2232 are part of Blundstone’s Microfibre 2230 Synthetic – Women’s Heel Series. The two styles are both closed toe/closed heel, slip-on boots that cover the ankle, but not the knee. The material of the upper is described as a vegan alternative that utilizes a synthetic polyamide-based microfiber material in place of leather. The textile material is coated with a thin layer of polyurethane which is visible. It is considered rubber/plastic for tariff purposes. The external surface area of the uppers (esau) of both styles are comprised of 87 percent rubber/plastics and of 13 percent textile materials. The components of the uppers are attached by stitching and the upper is attached to the outer sole by bonding cement. The boots also contain two elastic gores on either side of the ankle and pull loops at the back. The boots do not have foxing or a foxing-like bands. The footwear does not have protective metal toe caps, are not waterproof or considered protective. The surface area of the outer soles is made of 100 percent rubber or plastics. The F.O.B. value of each style is over $12 per pair.
The applicable subheading for Blundstone’s Microfibre 2230 Synthetic – Women’s Heel Series, style numbers 2231 and 2232, will be 6402.91.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle; other; other; other; valued over $12.00/pair; other; for women; 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