The tariff classification of footwear from China and Vietnam

N263042 April 17, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.91.6075; 6403.91.9045 Ms. Stacey Nesseth Red Wing Shoe Company 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of footwear from China and Vietnam Dear Ms. Nesseth: In your letter dated March 20, 2015 you requested a tariff classification ruling. The sample at issue, referred to as “Men’s Monument Mid Ankle,” is an above-the-ankle, lace-up hiking boot. You state that the composition breakdown for the upper is 67.96 percent leather and 32.04 percent textile. The boot has a rubber or plastics outer sole. It possesses a foxing-like band which overlaps the upper by more than ¼ inch all around its perimeter. The hiking boot is not protective. You have indicated that this boot will be offered for both men and women. We do not agree with your suggested classification of the men’s hiking boot under subheading 6403.91.6040, HTSUS, as tennis shoes, basketball shoes, gym shoes, training shoes and the like. The submitted hiking boot is not similar to sports or athletic footwear. The applicable subheading for the men’s “Monument Mid Ankle” boot will be 6403.91.6075, 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: other: other: for men: other. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for the women’s “Monument Mid Ankle” boot will be 6403.91.9045, 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 other persons: 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Stacey.Kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division