CLA-2-64:OT:RR:NC:N2:247
Mr. Kevin Bruning, LCB
C&J Clark America
60 Tower Road
Waltham, MA 02451
RE: The tariff classification of footwear from Vietnam
Dear Mr. Bruning:
In your letter dated July 31, 2019, you requested a tariff classification ruling. Your sample will be returned.
The submitted sample of style name/number Clarks Wave New3, CW974-2 is a woman’s, closed toe/closed heel, below-the-ankle, lace-up shoe. The rubber/plastic outer sole has slits on the bottom and sides. The textile material upper has a covered mesh opening intended to ventilate moisture. You state the shoe is designated as “protective” against water, grease, oil or chemicals or inclement weather as it is designed with a laminated textile. This specially engineered laminated textile material is “Cosmo HBR,” a paper thin, breathable, waterproof technology. The upper has a rubber/plastic overlay, toe counter and a textile pull tab. The interior of the shoe features a fused laminated membrane lining for breathability with a thick cushioned insole. You provided an F.O.B. value of over $27 per pair.
The applicable subheading for Clarks Wave New3, CW974-2 will be 6404.19.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather and composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: which is not “sports” or “athletic” footwear; footwear 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: for women. The rate of duty will be 37.5 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.14.38, HTSUS, which provides for footwear women, with outer soles of rubber or plastics, leather or composition leather and uppers of textile materials (except vulcanized footwear and footwear with waterproof molded or vulcanized bottoms, including bottoms comprising an outer sole and all or part of the upper, work footwear and footwear designed to be protective that is incomplete in its condition as imported); such footwear valued over $25/pair, not covering the ankle, designed to be worn in lieu of, but not over, other footwear as a protection against water, oi, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a laminated textile fabric (provided for in subheading 6404.19.20). Accordingly, the footwear is entitled to beneficial treatment under subheading 9902.14.38, HTSUS. The rate of duty will be free.
You state that the footwear will be imported from Vietnam, however the country of origin may change. Please note the submitted sample does not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
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