CLA-2-64:OT:RR:NC:N2:247
Ms. Bethany Dodge
L.L. Bean, Inc.
15 Casco Street
Freeport, ME 04033
RE: The tariff classification of footwear from Vietnam
Dear Ms. Dodge:
In your letter dated March 22, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, a diagram, and a sample of the item in question. The sample will be returned at your request.
The submitted sample of a footwear style, identified as 5705921 Active Sports Shoe, is a man’s, closed-toe/closed-heel, below-the-ankle, slip-on shoe. The external surface area of the upper (esau) consists predominantly of knitted man-made fiber textile materials. The rubber outer sole was crosscut and found to incorporate a foxing-like band. The shoe does not have a separately attached tongue. It has a rubber/plastic heel counter, a textile pull-tab, and textile laces. The F.O.B. value is $25.29 per pair.
The applicable subheading for style 5705921 Active Sports Shoe will be 6404.19.9030, 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: Footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men. 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.
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