CLA-2-64:OT:RR:NC:N3:447
Mr. Mihai Stroe
Amer Sports
110-2220 Dollarton Hwy
North Vancouver, BC
V7H 3B2, Canada
RE: The tariff classification of footwear from China
Dear Mr. Stroe:
In your letter dated December 30, 2015, you requested a tariff classification ruling on behalf of AMER SPORTS INC. The sample is being returned to you as requested.
The submitted sample, identified as S-LAB X ALP CARBON GTX, Model D2918, Article 368268, is a man’s above-the-ankle, closed toe, closed heel, hiking boot. The upper is comprised of an inner shoe that is entirely covered with an outer skin made from textile material and rubber or plastic. Via email you have stated that the external surface area of the upper is made from polyurethane (PU) and non-woven material made from polyester (PES). You have provided the external surface area measurement of the upper as 60 percent synthetic (rubber/plastic) and 40 percent textile material. The inner shoe has a lace pull draw cord closure described by you as the Quicklace system. The outer skin has a zipper closure in the front of the foot over the Quicklace system. The boot features an Ortholite moisture wick sock liner, rubber or plastics heel and toe caps, and ankle pads. The glued on outer sole, described as “Contagrip sole,” is made from rubber. The boot has a Gore-Tex® lining making it protective against water. It does not have a foxing or foxing-like band. The height of the boot from the bottom of the outer sole to the top of the upper measures 19.5 centimeters (cm).
We disagree with your suggested classification for the hiker boot under subheading 6402.91.4230, Harmonized Tariff Schedule of the United States (HTSUS), as protective active footwear…whose height from the bottom of the outer sole to the top of upper does not exceed 15.34 cm. As the height of the instant hiking boot measures 19.5 cm from the outer sole to the upper, it exceeds the 15.34 cm height limitation, and the boot will be classified in subheading 6402.91, HTSUS.
The applicable subheading for S-LAB X ALP CARBON GTX, Model D2918, Article 368268, will be 6402.91.5020, HTSUS, which provides for other footwear with outer soles and uppers of rubber of 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 men: other. The rate of duty will be 37.5 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/.
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 Stacey.Kalkines @cbp.dhs.gov.
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division