CLA-2-64:OT:RR:NC:N3:447
Mr. Mihai Stroe
Amer Sports
110-2220 Dollarton Highway
North Vancouver, BC
V7H 3B2, Canada
RE: The tariff classification of footwear from Vietnam and China
Dear Mr. Stroe:
In your letter dated September 18, 2015, you requested a tariff classification ruling.
The submitted samples are identified as “HILLPASS MID GTX style number D7430/article 378493 (for men), “SKOGAR MID GTX” style C0868 (for men), “MUDSTONE MID GTX W” style D7433/article 378512 (for women), “SHELTER SPIKES CS WP” style C1088/article 390728 (for men), and “KAINA MID CS WP2” style C1091/article 390589 (for women). The samples are being returned.
The “HILLPASS MID GTX style number D7430/article 378493 (for men), “SKOGAR MID GTX” style C0868 (for men), “MUDSTONE MID GTX W” style D7433/article 378512 (for women), and “SHELTER SPIKES CS WP” style C1088/article 390728 (for men), and “KAINA MID CS WP 2” model C1091 (for women), are closed toe/closed heel, above-the-ankle, lace-up, hiking boots with outer soles of rubber/plastics. All styles measure approximately 6 inches to more than 7 inches tall from the bottom of the outer soles to the top of the uppers. With the exception of the “KAINA MID CS WP 2” model C1091/article 390589 (for women), having an upper of predominantly rubber or plastic, you state all have uppers with external surface areas that are predominantly textile. Additionally, all styles incorporate Gore-Tex or “Clima Shield” membranes and are designed to be protective against water penetration, and are valued over $24/per pair.
You suggest classification of the “HILLPASS MID GTX style number D7430/article 378493 (for men), “SKOGAR MID GTX” style C0868 (for men), and “SHELTER SPIKES CS WP” style C1088/article 390728 (for men), and “MUDSTONE MID GTX W” style D7433/article 378512 (for women) under 6402.91.42, Harmonized Tariff Schedule of the United States (HTSUS), which provides for protective active footwear having outer soles and uppers of rubber or plastics, and covering the ankle. As you state these styles have uppers with external surface areas predominantly of textile. They will be classified accordingly. You also suggest classification of the “KAINA MID CS WP 2” model C1091/article 390589 (for women) under 6402.99.3260, HTSUS, which provides for protective active footwear with uppers and outer soles of rubber or plastic, which does not cover the ankle. This style is designed to cover the ankle and will be classified elsewhere.
The applicable subheading for the “KAINA MID CS WP 2” model C1091/article 390589 (for women) will be 6402.91.5050, HTSUS, which provides for footwear, with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle and does not have a protective metal toe-cap; not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which is 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: other. The rate of duty will be 37.5 percent ad valorem.
The applicable tariff provision for the “HILLPASS MID GTX style number D7430/article 378493 (for men), “SKOGAR MID GTX” style C0868 (for men), and “SHELTER SPIKES CS WP” style C1088/article 390728 (for men), will be 6404.19.2030, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: 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 men. The general rate of duty will be 37.5 percent ad valorem.
The applicable subheading for the “MUDSTONE MID GTX W” style D7433/article 378512 (for women) will be 6404.19.2060, 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: 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.
Please note the submitted samples do 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 http://www.usitc.gov/tata/hts/.
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 (646) 733-3042.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division