CLA-2-64:OT:RR:NC:N3:447
Mr. Shawn Glover
UPS Trade Management Services, Inc.
2031 S. Centennial Avenue
Aiken, SC 29803
RE: The tariff classification of footwear from China
Dear Mr. Glover:
In your ruling letter dated February 28, 2014 you requested a tariff classification ruling on behalf of your client, Inov-8, for five styles of “athletic” footwear.
The submitted half-pair sample identified as style “Fastlift 370 B.O.A.,” is a women’s “weightlifting” shoe with a “smooth” molded rubber or plastics sole/outer sole. The two component material upper does not cover the ankle and is manufactured with predominately textile material. The shoe features a ratcheted closure system (known as a “Boa System Closure”) that secures the shoe to the wearer’s foot. You suggest that the shoe be classified under subheading 6402.19.9061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “sports footwear.” We disagree with this suggested classification because the shoe does not meet the requirements of sports footwear pursuant to Subheading Note 1(a)(b) to Chapter 64, HTSUS. You provided an F.O.B. value over $12/pair.
The applicable subheading for the women’s weightlifting sneaker, style “Fastlift 370 B.O.A.” will be 6402.99.9005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear which is not 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; footwear that does not have open toes or open heels and is not of the slip-on type; valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 20% ad valorem.
The submitted half-pair samples identified as styles “Tri X Treme 225” and “Race Ultra 290” are “unisex”/women’s athletic shoes, respectively, with molded rubber or plastics soles/outer soles. The two component material uppers do not cover the ankle and are manufactured with predominately textile materials. Style “Tri X Treme 225” features a “quick release toggle” closure system that secures the shoe to the wearer’s foot. Style “Race Ultra 290” is a lace-up. You suggest that style “Race Ultra 290” be classified under subheading 6402.19.9061, HTSUS. We disagree with this suggested classification because we do not agree that the component material breakdown of the upper is predominately rubber or plastics. You provided an F.O.B. value for each shoe over $12.00/pair.
The submitted half-pair samples identified as styles “X Talon 212” and “Mudclaw 265,” are “unisex” lace-up trail running shoes with molded rubber or plastics soles/outer soles. Each of these shoes are lightweight and flexible and have ¼ inch “flat” rubber or plastics projections that protrude from and are closely interspersed on the surface of the outer sole. The two component material uppers do not cover the ankle and are manufactured with predominately textile materials. You suggest that style “X Talon 212” be classified under subheading 6402.19.9061, HTSUS. We disagree with this suggested classification because not only is this shoe not considered “sports footwear” pursuant to Subheading Note 1(a)(b) to Chapter 64, HTSUS, we do not agree that the component material breakdown of the upper is predominately rubber or plastics. Please note that Customs has consistently held that the projections that protrude from the outer sole of “sports footwear” not only be at least ¼ of an inch in length, but must also have relatively sharp points or edges which are designed to dig into the ground (turf or ice) and are widely spaced to make walking impractical. You provided an F.O.B. value for each shoe over $12.00/pair.
The applicable subheading for the women’s athletic shoes identified as styles “Tri X Treme 225,” “Race Ultra 290,” “X Talon 212” and “Mudclaw 265” will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20% 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 http://www.usitc.gov/tata/hts/.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will 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.”
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division