CLA-2-64:OT:RR:NC:N2:247
Ms. Carrie Durio
The North Face, Division of VF Corporation LLC
1551 Wewatta Street
Denver, CO 80202
RE: The tariff classification of protective footwear from Vietnam
In your letter dated October 25, 2023, you requested a tariff classification ruling. You have submitted descriptive literature and samples. The samples will be returned as requested.
Styles M Pro Winter Reboot and M Summit Winter Reboot are closed toe/closed heel, men’s winter boots. The boots cover the ankle but not the knee. Both styles are similar in style and construction but differ in types of closure. M Pro Winter Reboot features a cinch cord at the topline and the M Summit Winter Reboot possess two fasteners that close on the lateral side of the calf. The external surface area of the uppers (esau) of both styles are said to consist of 88.59 percent rubber/plastics and 11.41 percent textile material. The rubber or plastics outer soles are gripped for traction. They are crampon compatible to assist the wearer in climbing or walking in icy environments. The boots are well insulated, water resistant, and considered protective against cold. The footwear does not incorporate metal toe caps. The F.O.B. provided is $55 per pair.
The applicable subheading for the men’s styles M Pro Winter Reboot and M Summit Winter Reboot will be 6402.91.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber of plastics: other footwear: covering the ankle: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease, or chemicals or cold or inclement weather: for men: other. The rate of duty will be 37.5 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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