CLA-2-64:OT:RR:NC:N2:247
Ms. Carrie L. Durio
The North Face, a Division of VF Outdoor LLC
1551 Wewatta St.
Denver, CO 80202
RE: The tariff classification of footwear from Vietnam
Dear Ms. Durio:
In your letters dated June 26, 2024, and July 30, 2024, you requested a tariff classification ruling. You submitted descriptive literature and a sample with your first inquiry. The identity of the footwear components accompanied your second inquiry.
The Base Camp WP Mule/NF0A8D9GKX9 style of footwear is a closed toe/closed heel, man’s, over the ankle shoe. The external surface area of the molded rubber/plastic upper and rugged Vibram outer sole are comprised of over 90 percent rubber or plastics. The footwear is made by a process that does not introduce holes. Although the lining material that extends above the rubber/plastics is stitched at the topline, it is considered waterproof footwear. According to your second submission, the Base Camp WP Mule/NF0A8D9GKX9 upper, outer sole or lining does not contain any polyvinyl chloride.
The applicable subheading for the Base Camp WP Mule/NF0A8D9GKX9 waterproof shoe will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole not assembled by stitching, riveting, nailing, screwing, plugging or similar processes: Other footwear: Covering the ankle but not covering the knee: Other: Other: Other. The duty rate will be 37.5 percent.
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/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).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