CLA-2-64:OT:RR:NC:N2:247
Mr. Edward Foster
Cole Haan
150 Ocean Road
Greenland, NH 03840
RE: The tariff classification of footwear from China or Vietnam
Dear Foster:
In your letter dated July 24, 2018, you requested a tariff classification ruling. Your sample will be returned.
The submitted half-pair sample identified as style # W13424 “Nantucket Pointy Lace-up Sneaker” is a woman’s closed toe/closed heel, below-the-ankle shoe. The shoe has a foxing band and functional textile laces that are threaded through six textile eyelets on the sides of the tongue. The external surface area of the upper is predominately cotton canvas textile. This style has a pointed toe which could make running long dinstances uncomfortable. There is also a “boat shoe” detail at the back of the heel. The flexible outsole is made of rubber or plastic. You provided an F.O.B. value of over $12 per pair.
The applicable subheading as style # W13424 “Nantucket Pointy Lace-up Sneaker” will be 6404.19.9060, 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 women. 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division