The tariff classification of footwear from Vietnam

N219562 June 21, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Quinn O’Rourke LaCrosse Footwear, Inc./Danner, Inc. 17634 NE Airport Way Portland, OR 97230 RE: The tariff classification of footwear from Vietnam Dear Mr. O’Rourke: In your letter dated May 29, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style #50120 “Danner Men’s Tachyon,” is a men’s size 10 functionally stitched lace-up boot with a rubber or plastics outer sole and a predominately textile upper that covers the ankle. You state that the purpose of your request is to determine classification of the boot if it was treated with Durable Water Repellent (DWR). Notwithstanding the DWR, there are two screened ventilation holes on the lower portion of the medial side that would render the boot “not protective” against water for tariff classification purposes. You provided an F.O.B. value greater than $12 per pair. The applicable subheading for the men’s fashion boot, style#50120 “Danner Men’s Tachyon” 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: other: other: valued over $12.00/pair: for men. The rate of duty will be 9% 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/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.” 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