CLA-2-64:OT:RR:NC:N3:447
Ms. Konnie Gurung
Quality Bicycle Products, Inc.
6400 West 105th Street
Bloomington, MN 55438
RE: The tariff classification of footwear from Thailand
Dear Ms. Gurung:
In your letter dated March 5, 2015, you requested a tariff classification ruling.
The submitted samples identified as styles “45NRTH Japanther” (Japanther), “45NRTH Wolvhammer” (Wolvhammer), and “45NRTH Wolfgar” (Wolfgar), are above-the ankle, lace-up (elastic cinch cords) cycling boots. Each style is designed using specially engineered materials to be protective against extreme cold and inclement weather conditions. As each style has the provisions for the attachment of bicycle clips in recessed areas of the rubber or plastics outer soles, all will be classified as “sports” footwear. Styles Japanther and Wolfgar have uppers of rubber or plastics. Style Japanther also features a cord lace closure with a rubberized zippered lace cover. The upper of Style Wolvhammer is predominantly leather. All styles have a hook and loop closure at the ankle for further protection from the elements. You provided an F.O.B. value of over $12 for each pair. You suggest classification of the women’s sizes of the Wolvhammer in 6403.19.7091, Harmonized Tariff Schedule of the United States (HTSUS), the provision for children’s footwear. This style will be classified elsewhere, under the provision for women’s footwear.
Also included with your submission is a removable inner bootie used with the “Wolfgar” cycling boot. It is principally made of a wool felt textile with rubber or plastic overlays and hook and loop fabric at the heel. The inner bootie will be sold with the “Wolfgar” and will also be sold separately.
The applicable subheading for the men’s “45NRTH Japanther” and “45NRTH Wolfgar” will be 6402.19.9031, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: other: valued over $12/pair: for men. The general rate of duty will be 9 percent ad valorem.
The applicable subheading for the women’s “45NRTH Japanther” and “45NRTH Wolfgar” 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.
The applicable subheading for the men’s “45NRTH Wolvhammer” will be 6403.19.4090, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; which is “sports footwear”; for men, youths and boys; Other: Other. The rate of duty will be 4.3 percent ad valorem.
The applicable subheading for the woman’s “45NRTH Wolvhammer” will be 6403.19.7061, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; which is “sports footwear;” for other persons; other: for women: other. The rate of duty will be free.
When imported separately, the applicable subheading for the removable felt inner bootie used with the “45NRTH Wolfgar” style cycling boot, will be 6406.10.9020, HTSUS, which provides for parts of footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; other: other: other: of textile materials other than cotton: of wool or fine animal hair. The general rate of duty will be 4.5 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 http://www.usitc.gov/tata/hts/.
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.” You have included the proposed label graphics for the cycling boots showing the country of origin, sizes, and construction materials. The font size used to show the country of origin is too small and not conspicuous. If the font size is not modified, it will not meet the country of origin marking requirements of 19 U.S.C. 1304 and the footwear would not be considered legally marked.
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
Director
National Commodity Specialist Division