The tariff classification of footwear from Vietnam

N208036 April 4, 2012 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6403.91.60, 6403.99.60  Ms. Belinda Hamilton Emo Trans, Inc.2940 Hebron Park Drive, Suite 202 Hebron, KY 41048 RE:     The tariff classification of footwear from Vietnam  Dear Ms. Hamilton:In your electronic ruling letter dated January 23, 2012 and your follow up letter dated March 1, 2012 you requested a tariff classification ruling on behalf of your client, Haix North America, Inc.The illustration of a sample identified as article #300102 “Black Eagle Tactical 20 Mid” and article #300103 “Black Eagle Tactical 20 High,” are men’s lace-up waterproof boots with rubber or plastics outer soles. You provided a component material breakdown by percentage which shows the uppers to be predominantly leather (92.2% and 93.0%, respectively). Each boot covers the ankle, does not have a protective metal toe-cap and has a waterproof Gore-Tex® lining. The applicable subheading for the men’s waterproof boots, article #300102 “Black Eagle Tactical 20 MID” and article #300103 “Black Eagle Tactical 20 High” will be 6403.91.60, 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. The rate of duty will be 8.5% ad valorem. The illustration of a sample identified as article #300101 “Black Eagle Tactical 20 Low,” is a men’s lace-up waterproof shoe with a rubber or plastics outer sole and a predominately leather upper (94.1%) that does not cover the ankle. This shoe does not have a protective metal toe-cap and has a waterproof Gore-Tex® lining. The applicable subheading for the men’s waterproof shoe, article #300101 “Black Eagle Tactical 20 Low” will be 6403.99.60, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: not covering the ankle; other: other: other: for men, youths and boys. The rate of duty will be 8.5% 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 on World Wide Web at http://www.usitc.gov/tata/hts/. In reference to the other three footwear items in your ruling request, article #’s 300001, 300002 and 300003, “Black Eagle Athletic 10 Low,” “Black Eagle Athletic 10 Mid” and “Black Eagle Athletic 10 High,” respectively, we cannot issue a ruling based upon the information provided. In order for this office to rule on these items, please resubmit your request including a representative sample of each item and the component material breakdown (by percentage) of each item’s upper. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Stacey Kalkines at (646) 733-3042.Sincerely, Thomas J. Russo Director National Commodity Specialist Division