CLA-2-64:OT:RR:NC:N2:247
Doreen Rizzo LCB
Cole Haan
150 Ocean Road
Greenland, NH 03840
RE: The tariff classification of a casual shoe from Vietnam
Dear Ms. Rizzo:
In your letter dated September 4, 2024, you requested a tariff classification ruling. The sample submitted with your letter was examined and will be returned as requested. In an email message you recanted your suggested classification and provided gender information.
The Game Plan Square Toe P125406/W33190 is a woman’s lace-up casual shoe. It has a decorative whip stitch around the perimeter that helps to secure the leather/suede upper to the rubber/plastics outer sole. The external surface of the outer sole that comes in contact with the ground is mostly smooth and features a recessed partial “CH” logo. This lightweight athletic styled shoe does not have an outer sole that provides traction. Therefore, it is not considered athletic footwear. The value provided is $26.15.
The applicable subheading for the Game Plan Square Toe P125406/W33190, will be 6403.99.9065, 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: Other: Other: Other: For other persons: Valued over $2.50/pair: other: other: For women: other. The rate of duty will be 10 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 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