The tariff classification of footwear from Vietnam

N287156 July 5, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Karl. F. Krueger Radix Group International dba DHL Global forwarding 2660 20th St. Port Huron, MI 48060 RE: The tariff classification of footwear from Vietnam Dear Mr. Krueger: In your letter dated June 8, 2017, you requested a tariff classification ruling on behalf of your client Orvis Company. Your sample was examined and will be returned. The submitted sample, identified as style # 2J2R-fishing wading boot, is a man’s, closed toe/closed heel, above-the-ankle, below-the-knee, lace-up boot, with an outer sole of rubber or plastics. The boot is intended to be worn while fishing and is not waterproof. The external surface area of the upper is predominantly Clarino material, a textile for classification purposes. You state that the fishing boots have an F.O.B. value of over $12 per pair. The applicable subheading for style 2J2R-fishing wading boot 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: footwear with outer soles of rubber or plastics: other: valued over $12.00/pair: for men. The rate of duty will be 9 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 above, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division