CLA-2-64:OT:RR:NC:N3:447
Mr. Mihai Stroe
Amer Sports Inc.
110-2220 Dollarton Highway
North Vancouver, BC
V7H 3B2, Canada
RE: The tariff classification of footwear from China
Dear Mr. Stroe:
In your letter dated September 18, 2015, you requested a tariff classification ruling on behalf of Arc’teryx Equipment. We are returning your sample as requested.
The submitted sample identified as style # D3621, article 063230, “Bora Mid GTX W” is a women’s, above-the-ankle, lace-up, hiking boot with an outer sole of rubber/plastics. The upper is predominantly rubber/plastics and incorporating a synthetic textile mesh. You state the upper is also laminated with Gore-Tex thus rendering it “protective” against water. Although you claim the boot measures approximately 6 inches high, examination of the sample found it to measure approximately 6.5 inches high from the bottom of the outer sole to the top of the exposed non-removable bootie. You provided an F.O.B. value over $24 per pair.
You suggest classification in subheading 6402.91.4260, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for “protective active footwear.” We disagree. The boot exceeds the 15.34 cm (approximately 6 inches) height threshold specified in the subheading. It will be classified elsewhere.
The applicable subheading style # D3621, article 063230, “Bora Mid GTX W” will be 6402.91.5050, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: 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: other. The rate of duty will be 37.5 percent ad valorem.
Please note the submitted sample does 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