CLA-2-64:OT:RR:NC:N3:447
Ms. Andrea Inzunza
QS Wholesale, Inc.
5600 Argosy Circle #100
Huntington Beach, CA 92649
RE: The tariff classification of footwear from Vietnam
Dear Ms. Inzunza:
In your letter dated October 23, 2015, you requested a tariff classification ruling. Your sample will be returned as requested.
The submitted sample identified as style # AQYS700018 is a men’s, closed toe/closed heel, above-the-ankle, lace-up shoe with an outer sole of rubber/plastics. The external surface area of the upper is predominantly rubber or plastics. The shoe features a foxing or foxing like band. You provided an F.O.B. value of $21.46 per pair.
The applicable subheading for t style # AQYS700018 will be 6402.91.9021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $12.00/pair: other: for men: other. The rate of duty will be 20 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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division