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 Vietnam
Dear Mr. Foster:
In your electronic submission dated February 17, 2020, you requested a tariff classification ruling. You have provided descriptive literature, photographs and a sample. Your sample will be returned at your request. You have provided additional information via email.
The submitted sample identified as style 4.ZEROGRAND ALL DAY LOAFER, is a closed toe/closed heel loafer that does not cover the ankle. The upper and outer sole consist of 100 percent molded rubber/plastics. The upper has many large vent holes throughout the vamp, lateral, and medial sides. It does not have a foxing or foxing-like band and is not considered protective. You provided an F.O.B. value over $12.00 under $15.00 per pair.
The applicable subheading for the men’s style 4.ZEROGRAND ALL DAY LOAFER will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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): other: other: other: for men, other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the woman’s style 4.ZEROGRAND ALL DAY LOAFER will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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): other: other: other: for women, other. The rate of duty will be 6 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