CLA-2-64:OT:RR:NC:N2:247
Ms. Izabela Skiba
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of footwear from Vietnam
Dear Ms. Skiba:
In your letter dated June 29, 2022, you requested a tariff classification ruling. You have submitted descriptive literature and photographs of three styles of footwear. No samples were submitted with your request. Additional component information was sent via email.
The photographs show style "S-SERENDIPITY SPORT - Y02868P5179H9440” is a man’s, closed toe/closed heel, below-the-ankle shoe. The external surface area of the upper is 79 percent polyurethane, 8 percent polyamide rubber/plastics materials with a remaining balance of textile mesh components. The upper of this style has an athletic appearance which includes a functional lace closure that utilizes six eyelets on both sides of the tongue. It is designed with a textile mesh tongue, cushioned heel, and a textile pull tab at the back. The rubber/plastic outer sole unit is thick and has traction. The shoe is said to not have a foxing or foxing-like band. You have provided an F.O.B. value of $35 per pair.
The applicable subheading for the "S-SERENDIPITY SPORT - Y02868P5179H9440” footwear will be 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles an upper of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: Tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 20 percent ad valorem.
The photographs show style “S-RACER LC Y02873P4438H8960” is a man’s, closed toe/closed heel, below-the-ankle shoe. The external surface area of the upper is predominantly cow leather with the balance consisting of rubber/plastic. The upper of this style includes a functional lace closure that utilizes five eyelets on both sides of the tongue. The rubber/plastic outer sole unit is thick and has traction. The shoe is said to not have a foxing or foxing-like band. You have provided an F.O.B. value of $27.30 per pair.
The applicable subheading for the style “S-RACER LC Y02873P4438H8960” footwear will be 6403.99.6040, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths, and boys: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other. The rate of duty will be 8.5 percent ad valorem.
The photographs show style “S-PROTOTYPE LOW - Y02876P4462T1007” is a man’s, closed toe/closed heel, below-the-ankle shoe. The external surface area of the upper is 68 polyester materials with the balance of rubber/plastic components. The rubber/plastic outer sole unit is thick and has traction. The shoe is said to not have a foxing or foxing-like band. You have provided an F.O.B. value of $53.30 per pair.
The applicable subheading for the style “S-PROTOTYPE LOW - Y02876P4462T1007” footwear will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20 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