The tariff classification of footwear from Vietnam

N304082 May 10, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030; 6404.19.9060; 9902.14.49 Mr. Paul Vroman L.C.B., C.C.S Radix Group International dba DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of footwear from Vietnam Dear Mr. Vroman: In your letter dated April 16, 2019, you requested a tariff classification ruling on behalf of The Orvis Company Inc. A sample of style # 2P92, a man’s wading boot, was submitted with your request. In addition, you would like the classification on a woman’s wading boot style #2RAB (no sample submitted). The submitted sample will be returned. Styles numbers 2P92 and 2RAB are closed toe/closed heel, above the ankle, lace-up, wading boots. The rugged outer soles of both are composed of rubber or plastics. The external surface area of the uppers consist of approximately 97 percent textile and 3 percent rubber/plastics. Although not visible with the naked eye, in your email you state the non-woven textile uppers are coated with polyurethane. They do not have foxing or foxing-like bands and are not considered water resistant. The importer confirms an F.O.B. value is $39.32 per pair. The applicable subheading for the men’s style #2P92, 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/pair: for men. The rate of duty will be 9 percent ad valorem. The applicable subheading for the women’s style #2RAB will be 6404.19.9060, 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/pair: for women. The rate of duty will be 9 percent ad valorem. With regard to the applicable rate of duty, the men’s style #2P92, is also provided for in subheading 9902.14.49, HTSUS, which provides for footwear for men, valued over $24/pair, covering the ankle but not covering the knee, with outer soles of rubber or plastics and uppers of textile materials (provide for in subheading 6404.19.9030). Subheading 9902.14.49, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.13.94. The rate of duty is 8.1 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