Mr. Michael Ransier
Columbia Brands USA
14375 NW Science Park Dr.
Portland, OR 97229
RE: The tariff classification of footwear from China and Vietnam
Dear Mr. Ransier:
In your letter dated October 4, 2021, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a sample. The sample submitted was examined and will be returned.
Style # NL4861 is a woman's, closed-toe/closed-heel, above-the-ankle shoe. The external surface area of the upper is predominantly textile material, with a rubber/plastic overlay at the toes and suede eye stays. A lace is threaded through four pairs of loops providing a secure closure over a separate tongue. You state in your letter this style provides protection from water and cold. It is marked "waterproof" on the lateral side, just above the heel. The sample was submerged in water for a few seconds. No water entered the shoe. Information on protective features regarding cold weather was not provided. The outer sole consists of rubber or plastics and has a foxing band encircling the perimeter of the shoe. The F.O.B. value is $19.70 per pair.
In your stated opinion, this shoe has a sneaker-like appearance, is lightweight, flexible, has a cushioned insole. You suggest a classification under subheading 6404.11.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for athletic footwear. We disagree. While the upper was lightweight, the outer sole unit was somewhat inflexible, and not typical of athletic footwear. This style will be classified elsewhere.
The applicable subheading for the style # NL4861 will be 6404.19.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather and composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: which is not "sports" or "athletic" footwear; footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for women. The rate of duty will be 37.5 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.
In your letter you state style # NL4861 will be imported from Vietnam and China. At the time of Entry/Entry Summary, you may be requested to verify the country of origin/manufacturing information for any specific shipment or product.
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@example.com.
Steven A. Mack
National Commodity Specialist Division