CLA-2-64:OT:RR:NC:N2:247
Ms. Doreen Rizzo
Cole Haan
150 Ocean Road
Greenland, NH 03840
RE: The tariff classification of footwear from Vietnam
Dear Ms. Rizzo:
In your letters dated March 13, 2024, and April 18, 2024, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a sample.
Style “Men’s Grandpro Luxe/C40081” is a closed-toe/closed-heel, below-the-ankle, man’s casual shoe. The external surface area of the upper consists of man-made knit textile material. A lace is threaded through four pairs of eyelet loops located over a separately attached tongue. The rubber/plastics outer sole has a wave pattern. The outer sole overlaps the upper material over 60 percent of the perimeter and is considered a foxing-like band. The footwear has flexibility but lacks some features that are akin to athletic footwear. The F.O.B. value is over $12 per pair.
The applicable subheading for the “Men’s Grandpro Luxe/C40081,” 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 at https://hts.usitc.gov/.
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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If 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