The tariff classification of footwear from Vietnam

N286716 June 21, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.91.9045 Mr. Mark Blake L.L. Bean Inc. 15 Casco St. Freeport, ME 04033 RE: The tariff classification of footwear from Vietnam Dear Mr. Blake: In your letter dated May 25, 2017 you requested a tariff classification ruling. The submitted sample will be returned to you, as requested. Style 136201 Snow Dancer (developemental name), is a woman’s closed-toe, closed-heel, above-the-ankle, below-the-knee, size 7 lace-up boot. The upper is comprised of a quilted textile material and leather. Via email you provided the component breakdown of the external surface area of the upper as 52 percent leather and 48 percent man-made fiber textile material. The top section of the shaft area of the boot and tongue are lined with a plush faux-fur, while the lower shaft and toe area are lined with a thin knit fabric. The faux-fur extends approximately 1-inch above the topline of the boot. You state that the footwear is an insulated boot with a waterproof barrier. The boot is secured to the foot by laces that thread through textile eyelet loops. Affixed to the lateral side is a textile label containing the term Tek 2.5. The outer sole is made from rubber/plastics. The applicable subheading for Style 136201 Snow Dancer will be 6403.91.9045, Harmonized Tariff Schedule of the United States, which provides for provides for other 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division