CLA-2-64:OT:RR:NC:N3:447
Mihai Stroe
Amer Sports Inc.
110-2220 Dollarton Hwy
North Vancouver, BC
V7H 3B2, Canada
RE: The tariff classification of footwear from India
Dear Mr. Stroe:
In your letter dated November 18, 2015, you requested a tariff classification ruling on behalf of Salomon SAS. Your samples will be returned at your request.
The submitted samples are identified as model C1057, article # 390993 “X-SCREAM FLARE GTX W” and model D7910, article # 379187 “X-SCREAM FOIL. Both models are closed toe, below-the-ankle, lace-up, waterproof running shoes with outer soles of rubber or plastics. The external surface area of the uppers are combinations of rubber/plastics “synthetic” and textile, with rubber/plastics being the predominant material. Additionally, you state both models have a synthetic coating added to the sides of the footwear. The samples were submerged in approximately two inches of water. Water entered model D7910, article # 379187 “X-SCREAM FOIL immediately from the front and sides and would not be considered to have any protective qualities. The interior of Model C1057, article # 390993 “X-SCREAM FLARE GTX W,” having a Gore-Tex membrane, stayed dry and will be classified as “Protective Active Footwear.”
According to Additional U.S Note 6, the term “Protective active footwear” means footwear (other than footwear described in subheading note 1) that is designed for outdoor activities, such as hiking shoes, trekking shoes, running shoes, and trail running shoes, the foregoing valued at over $24/pair and which provides protection against water that is imparted by the use of a coated or laminated textile fabric.
The applicable subheading for model C1057, article # 390993 “X-SCREAM FLARE GTX W” (men’s) will be 6402.99.3230, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: Protective active footwear: for men. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the women’s model C1057, article # 390993 “X-SCREAM FLARE GTX W” will be 6402.99.3260, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: Protective active footwear: for women. The rate of duty will be 20 percent ad valorem.
You suggest classification of model D7910, article # 379187 “X-SCREAM FOIL under 6402.99.9035, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: Valued over $12/pair: other. We disagree. This model is more specifically described as athletic footwear and will be classified as such.
The applicable subheading for model D7910, article # 379187 “X-SCREAM FOIL will be 6402.99.9005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 20 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." Please note that the country of origin stated in your documentation differs from the actual sample provided to this office and needs to be corrected.
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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division