CLA-2-64:OT:RR:NC:N4:447
Mr. Gene Carleton
Performance Bicycle
1 Performance Way
Chapel Hill, NC 27515
RE: The tariff classification of footwear from China
Dear Mr. Carleton: In your electronic ruling request submitted on May 11, 2012 and your undated follow-up submission received on June 8, 2012, you requested a tariff classification ruling for a “unisex” cycling shoe “Giro Privateer” (style #2041109). You provided a component material breakdown of the upper by percentage (90% synthetic PU leather (rubber or plastics) and 10% textile mesh) with a lugged outer sole of TPU rubber or plastics as the constituent material having the greatest external surface area. The outer sole also has the provision for both a toe and pedal cleat. The upper has two Velcro® hook and loop closure straps and a plastic strap with buckle closure at the instep. You provide an F.O.B. value in excess of $12/pair. Chapter 64, Subheading Note 1, Harmonized Tariff Schedule of the United States (HTSUS) provides for sports footwear thusly; For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to: (a) Footwear which is designed for a sporting activity and has, or has the provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like; (b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes (emphasis added). In this regard, the subject footwear is “sports footwear” for classification purposes.
The applicable subheading for the “unisex” cycling shoe “Giro Privateer” (style #2041109), will be 6402.19.9061, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: other: valued over $12/pair: other. The general rate of duty will be 9 percent ad valorem. 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,
Thomas J. Russo
Director
National Commodity Specialist Division