CLA-2-64:OT:RR:NC:N3:447
Mr. Mike Packard
Dash America Inc., DBA Pearl Izumi USA
101 S. Taylor Avenue
Louisville, CO 80027
RE: The tariff classification of footwear from China
Dear Mr. Packard:
In your letter dated June 8, 2017, you requested a tariff classification ruling. Your sample will be returned.
The submitted sample identified as style # GR900SR is a unisex, closed toe/closed heel, below-the ankle, shoe with a rigid outer sole of rubber or plastics. The external surface area of the upper (ESAU) is over 90 percent rubber/plastics. The shoe does not have a foxing or foxing-like band and is not “protective.” The shoe laces are covered with a “touch fastener” flap closing on the lateral side. You state the shoe is intended specifically for the sport of mountain biking and that the pattern on the flat portion of the outer sole is designed to fit a flat bicycle pedal. The outer sole has no cycling cleats nor provisions for such attachment. The shoe does not have an athletic appearance and could be used in other activities. The F.OB value is over $12 per pair.
You proposed a classification of this item under 6402.19.1541, Harmonized Tariff Schedule of the United States (HTSUS), the provision for sports footwear. Chapter 64, Subheading Note 1, HTSUS, provides: For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to: (a) Footwear which is designed for a sporting activity and has, or has the provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like; (b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes. The outer soles of style # GR900SR do not have the provisions for the attachment of any accessories such as spikes, sprigs, cleats, stops bars, etc. and therefore would be not be considered sports footwear.
The applicable subheading for the unisex shoe style # GR900SR, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper’s external surface area measures over 90 percent rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6 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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division