CLA-2-64:OT:RR:NC:N4:447
Ms. Michelle A. Plamondon
Stride Rite® Sourcing International, Inc.
191 Spring Street
P.O. Box 9191
Lexington, MA 02420-9191
RE: The tariff classification of footwear from Viet Nam
Dear Ms. Plamondon:
In your letter dated July 11, 2011 you requested a tariff classification ruling.
The submitted half-pair sample identified as style #WF41192 “CH Cream Puff,” is a women’s lace-up boot which covers the ankle. You provided a “Report of Laboratory Analysis” from Customs Laboratory Services, LLC which identifies the outer sole as rubber/plastics with a traditional foxing band applied to it and a quilted upper of textile material. The report states that the boot shaft is lined with textile “faux fur” which does not encompass the entire “shoe” portion of the boot (the vamp/toe area), nor does it cover the footbed. Consequently, it is not considered to be “protective” against cold or inclement weather for tariff purposes. You provided an F.O.B. value of $21.03/pair.
The applicable subheading for style #WF41192 “CH Cream Puff” 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% 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 http://www.usitc.gov/tata/hts/.
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 (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division