CLA-2-64:OT:RR:NC:N2:447
Ms. Carie Samuel
Marisol International
2424 W. Kingsley, St. C
Springfield, MO 65807
RE: The tariff classification of footwear from Vietnam
Dear Ms. Samuel:
In your letter dated August 23, 2017 you requested a tariff classification ruling on behalf of Redneck Boot Sandals, LLC. The submitted sample, identified via email as PO#001, is being returned to you as requested.
PO#001 is a unisex, open toe, closed heel, above-the-ankle, below-the-knee, slip-on, combination sandal/boot. The upper is comprised of a V-shaped strap and thong which goes between the first and second toes, while the remainder covers the ankle, and heel extending up the leg creating a cowboy style boot shaft. Both the forefoot strap and thong and cowboy style boot upper components are made from leather. The boot shaft is lined with a thin piece of foam covered with a textile material. The outside of the shaft features decorative stitching and a loop on both sides near the top. The sandal/boot has an outer sole made from rubber with an approximately 1-½ attached heel. It is not protective and does not have a welt or a foxing-like band.
The applicable subheading for PO#001 sandal/boot will be 6403.91.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10 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