CLA-2-64:OT:RR:NC:N2:247
Mr. Sam Pease
Mr. Paul Gibson
Mr. Justin Kittredge
ISlide
65 Sprague St. East Bldg., FL 2
Hyde Park, MA 02136
RE: The tariff classification of footwear parts from Vietnam
Dear Sirs:
In your letter dated July 9, 2019, you requested a tariff classification ruling. Your samples will be returned.
The samples provided are parts of an ISlide brand, unisex sandal identified as “The Mantra,” style number 475433. The footwear parts submitted consist of an upper and an outer sole. The rubber/plastics (polyurethane) upper consists of wide straps, measuring approximately 3-4 ½ inches, with a hoop and loop closure. The outer sole unit is made of EVA rubber and plastic. The footwear parts will be made in Vietnam and assembled into complete sandals in the United States.
The applicable subheading for the upper of “The Mantra,” style 475433, will be 6406.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear (including uppers whether or not attached to soles and other than outer soles): uppers and parts thereof, other than stiffeners: other: of rubber or plastics. The duty rate is free.
The applicable subheading for the rubber/plastics outer sole for “The Mantra,” style 475433, will be 6406.20.0000 HTSUS, which provides for parts of footwear (including uppers whether or not attached to soles and other than outer soles): outer soles and heels, of rubber or plastic. The duty rate is 2.7 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