CLA-2-64:OT:RR:NC:N2:247
Ms. Bethany A. Dodge
LL Bean, Inc.
15 Casco Street
Freeport, ME 04033
RE: The tariff classification of footwear from Myanmar
Dear Ms. Dodge:
In your letter dated June 23, 2021, you requested a tariff classification ruling. You have submitted descriptive and illustrative literature and a sample of the item under consideration. Additional value information was provided via email. The sample will be returned.
The submitted sample of footwear identified as 5663484-Eco Bay Knit Sneaker Lace Up Women’s is a closed-toe/closed-heel, below-the-ankle, woman’s shoe. The external surface area of the upper consists of 100 percent knit polyester textile material. The lightweight, lace-up shoe features 6 metal eyelets on each side of the separately attached tongue. The shoe has minimal underfoot cushioning. The mostly smooth external surface area of the outer sole is made of 100 percent rubber materials. It would not be considered a traction outer sole. The F.O.B. value is $24.60 per pair.
The applicable subheading for style 5663484-Eco Bay Knit Sneaker Lace Up Women’s 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: footwear with outer soles of rubber or plastics: other: others: valued over $12.00/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