CLA-2-64:OT:RR:NC:N2:247
Ms. Doreen Rizzo
Cole Haan
150 Ocean Road
Greenland, NH 03840
RE: The tariff classification of footwear from Vietnam
Dear Ms. Rizzo:
In your letter dated March13, 2024, you requested a tariff classification ruling. You submitted descriptive literature, photographs, and a sample.
Style number/name W30143 Grandpro Topspin is a closed toe/closed heel, woman's, sneaker-style, casual shoe. The external surface area of the upper (esau) consists of man-made satin textile decorated with many randomly spaced applied plastic crystals. The crystals do not obscure the underlaying textile. Therefore, the constituent material of the upper is textile, and the crystals are considered accessories or reinforcements. The rubber/plastics outer sole has several deep indentations as well as many small indents that provide traction. The footwear has limited flexibility and is not designed for athletic activity. The outer sole overlaps the upper material and has a foxing-like band. The F.O.B. value is over $12 per pair.
The applicable subheading for W30143 Grandpro Topspin will be 6404.19.9060, 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: other: other: valued over $12.00/pair: for women. 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division