The tariff classification of footwear from Vietnam

N315829 November 25, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030, 6404.19.9060, 9902.14.49 Ms. Candiss Koenitzer Deckers Outdoor Corporation 250 Coromar Drive Goleta, CA 93117 RE: The tariff classification of footwear from Vietnam Dear Ms. Koenitzer: In your letter dated November 11, 2020, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, supporting documentation, laboratory tests, and a sample. The sample will not be returned as per your request. The submitted sample is a closed-toe/closed-heel, above-the-ankle, Ugg brand, “Chukka” or “desert style” casual boot. It will be imported in a man’s style, identified as style 1117613 M Neumel Natural, and a woman’s style, identified as style 1119597 W Neumel Natural. The external surface area of the upper is comprised of “heavy hemp canvas” textile. It consists of 55 percent cotton and 45 percent hemp. The footwear is fully lined with Tencel™ Lyocell fibers knit to a Tencel™ backing resulting in a fake fur look. The shoe would not be considered protective against cold temperatures. The lining is said to be made to breathe, resist heat retention, and is not dense. The boot has functional laces as a secure means of closure. The outer sole is comprised of natural rubber. You have provided F.O.B. values of $34.32 for style 1117613 M Neumel Natural, and $32.84 for style 1119597 W Neumel Natural. The applicable subheading for the men’s style 1117613 M Neumel Natural will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men. The rate of duty is 9 percent ad valorem. With regard to the applicable rate of duty, the men’s style 1117613 M Neumel Natural is also provided for under subheading 9902.14.49, HTSUS, the provision 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 (provided for in subheading 6404.19.90). 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 9902.14.49. The rate of duty is 8.1 percent ad valorem. The applicable subheading for the women’s style 1119597 W Neumel Natural will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber or plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for women. The rate of duty is 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. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection.  If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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