The tariff classification of footwear from Vietnam

N245465 September 20, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.9021 Mr. Karl F. Krueger Radix Group International d/b/a DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of footwear from Vietnam Dear Mr. Krueger: In your letter dated August 19, 2013 you requested a tariff classification ruling on behalf of your client, Orvis Company, for two styles of “wading boots.” The submitted sample identified as style 6Y7C, is a men’s wading boot with a molded rubber or plastics sole and a predominately polyurethane rubber or plastics upper that covers the ankle. The upper has textile material around the top line which accounts for more than 10 percent of its external surface area and features a “ratcheted” lacing system that secures the boot to the wearer’s foot. You state in your letter that the boot is not protective against water, oil, grease or chemicals. Examination of the lining indicates that it is not protective against cold or inclement weather. You provided an F.O.B. value over $12/pair. The applicable subheading for the men’s wading boot identified as style 6Y7C will be 6402.91.9021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $12.00/pair: other: for men: other. The rate of duty will be 20% 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 submitted sample identified as style 6Y7A, we cannot issue a ruling at this time. We are returning your request for a ruling and its sample because we need additional information in order to issue a ruling. In order for this office to classify a boot which has an upper of different materials, we need to determine which material predominates as the constituent material having the greatest external surface area. Please provide the external surface area measurements, by percentage, for all component materials comprising the upper, excluding any accessories or reinforcements. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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, Myles B. Harmon Acting Director National Commodity Specialist Division