CLA-2-64:OT:RR:NC:N2:247
Ms. Jamie Cannady
HOKA
250 Coromar Drive
Goleta, CA 93117
RE: The tariff classification of footwear from Vietnam
Dear Ms. Cannady:
In your letter dated October 27, 2022, you requested a tariff classification ruling. You have submitted descriptive literature and a sample. The sample will be returned at your request. You have provided additional value information via email.
Hoka brand footwear style M Re-Code Mid GTX is a closed-toe/closed-heel women’s hiking boot that covers the ankle. The external surface area of the upper is predominantly textile material. A lace is threaded through metal eyelets on the sides of the tongue and through a textile strip in front of the tongue. The collar and tongue are cushioned and there is a textile pull tab. The boot incorporates Gortex™ and is waterproof. The Vibram® rubber/plastic outer sole is molded for traction. The F.O.B. value is $62.50 per pair.
The applicable subheading for the style M Re-Code Mid GTX 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: other: 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.
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