CLA-2-64:OT:RR:NC:N2:447
Mr. Louis J DeMarco
Edward J Zarach & Associates
20 W Lincoln Ave.
Suite 203
Valley Stream, NY 11580
RE: The tariff classification of footwear from China
Dear Mr. DeMarco:
In your letter dated September 26, 2017, you requested a tariff classification ruling on behalf of Inov-8 Inc. You will be importing footwear identified as Product Name ROCLITE 315 GTX Product Number 000719. A picture in lieu of a sample was submitted with your e-ruling request.
Product Name ROCLITE 315 GTX Product Number 000719 is a unisex closed-toe, closed-heel, lace-up, trail running shoe that does not cover the ankle. The upper is made from textile material and rubber or plastics. You provided a revised breakdown of the external surface area of the upper as 51 percent rubber or plastics and 49 percent textile material. The outer sole is made from 100 percent rubber or plastics. “INOV” is displayed on one side of the shoe’s upper and “PowerFlow” is shown on the outer sole. The shoe is described as containing GORE-TEX® Invisible Fit Technology used to deliver protection from the elements and optimum climate comfort for the feet. It does not have a foxing or foxing-like band. The value of the shoe is over $12/pair.
We disagree with your classification of Product Name ROCLITE 315 GTX Product Number 000719 under subheading 6404.11.90, Harmonized Tariff Schedule of the United States (HTSUS), as sports or athletic footwear with an upper of textile material. As the external surface of the upper is predominately rubber or plastics it is classifiable in heading 6402, HTSUS.
The applicable subheading for Product Name ROCLITE 315 GTX Product Number 000719 will be 6402.99.3260, 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.
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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division