CLA-2-64:OT:RR:NC:N2:247
Ms. Izabela Skiba
Diesel USA
220 W 19th Street
New York, NY 10011
RE: The tariff classification of footwear from Vietnam
Dear Ms. Skiba:
In your letter dated February 22, 2023, you requested a tariff classification ruling. You have submitted descriptive literature and several photographs for two styles of footwear. No samples were submitted with your request.
Style “D-HAMMER ABT D Y03230 P5657” is comprised of a leather boot bottom covering the top, sides, and heel of the foot, and a textile shaft that covers the ankle but not the knee. The boot has functional laces with a combination of three metal eyelets and two hooks on each side of a separately attached tongue. The external surface area of the upper (esau) consists predominantly of leather and the remaining balance is cotton denim material. The thick, lugged outer sole unit is made of rubber or plastics. There is no foxing or foxing like band. The F.O.B. value provided is $66.50 per pair.
The applicable subheading for men’s style “D-HAMMER ABT D Y03230 P5657” will be 6403.91.6075, 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 leather: other footwear: covering the ankle: other: other: for men, youths, and boys: other: other: for men: other. The rate of duty will be 8.5 percent ad valorem.
You also inquired about the classification of style "S-LEROJI LOW Y02741 P5595”. Additional information regarding the external surface area of the upper’s composition is required to issue a classification ruling. When this information is available, you may consider resubmission of your request.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division