CLA-2-64:OT:RR:NC:N2:247
Ms. Tori-Rae Matisoff
Diesel USA
220 W 19th Street
New York, NY 10012
RE: The tariff classification of footwear from Vietnam
Dear Ms. Matisoff:
In your letter dated April 7, 2021, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a sample pair. The sample will not be returned as per your request.
The submitted photographs show style "MERLEY" S-MERLEY LOW, a woman’s, closed toe/closed heel, below-the-ankle shoe. The external surface area of the upper is 60 percent cow leather with the remaining balance consisting of rubber/plastics materials. The upper of this style has an athletic appearance which includes a functional lace closure that utilizes 6 eyelets on both sides of the tongue. It is decorated with rubber/plastic glitter on the lateral side of the shoe and a textile pull tab at the back. The thick, heavy, non-flexible, rubber/plastic outer sole unit is atypical of an athletic shoe. It is molded to have an approximately ½ inch platform under the forefoot and heel that comes in contact with the ground and leaves an approximately 2 ½ inch wide gap under the midfoot. The shoe has negligible underfoot cushioning and would not be considered athletic footwear. You have provided an F.O.B. value $29.50 per pair.
The applicable subheading for the "MERLEY" S-MERLEY LOW footwear will be 6403.99.9031, 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 leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: tennis shoes, basketball shoes, and the like, for women: other. The rate of duty will be 10 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