CLA-2-64:OT:RR:NC:N2:247
Ms. Carrie Durio
The North Face a Division of VF Outdoor, LLC
1551 Wewatta St.
Denver, CO 80202
RE: The tariff classification of footwear from China
Dear Ms. Durio:
In your letter dated July 26, 2022, you requested a tariff classification ruling. You have submitted descriptive literature and a sample of a footwear style. The sample will be returned as requested.
Footwear style # NF0A817AKZ3 is a closed-toe/closed-heel, men’s hiking boot. The boot covers the ankle and measures approximately 6 1/2 inches high. The external surface area of the upper is textile material that is coated with TPU (rubber/plastics) measuring 0.2 mm thick. The rubber/plastic coating is visible with the naked eye. The constituent material of the upper is considered rubber/plastics. The lug outer sole is made of Vibram rubber/plastics for traction. The boot has a cord laced through plastic eye stays that can be secured with a plastic cinch closure. It also has a slide fastener on the lateral side. The boot is designed with TPU toe bumpers/caps and medial/lateral rands. You claim the boot is not protective and there is no foxing or foxing-like band. They will be marketed as urban hikers and everyday boots for adventures in and around the city.
The applicable subheading for the style # NF0A817AKZ3 will be 6402.91.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which is not "sports footwear"; which covers the ankle; in which the upper’s external surface area is over 90 percent rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold of inclement weather. The rate of duty will be 6 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