CLA-2-64:OT:RR:NC:N2:247
Mr. Mihai Stroe
Amer Sports Inc.
110-2220 Dollarton Hwy
North Vancouver, BC
V7H 3B2, Canada
RE: The tariff classification of footwear from Vietnam and India
Dear Mr. Stroe:
In your letter dated July 13, 2018, you requested a tariff classification ruling on behalf of Salomon SAS. The submitted samples will be returned to you, as requested.
SONIC RA NOCTURNE-Model C7950-Article Number 402368, is a man’s closed-toe, closed-heel, above-the-ankle, lace-up, running shoe. The external surface area of the upper (ESAU) is 58.2 percent synthetic (rubber or plastics) and 48.1 percent textile material. It features a synthetic toe-counter, heel overlay, and overlays on the lateral and medial sides adding structure and stability to the upper. The shoe has a gusseted tongue and functional laces. The “Contragrip” outer sole is highly durable and designed to provide superior traction on pavement. It is stated to be made from EVA (ethylene vinyl acetate) and rubber. The shoe has a foxing-like band and is valued over $12/pair. This shoe will be made in Vietnam.
The applicable subheading for SONIC RA NOCTURNE-Model C7950-Article Number 402368 will be 6402.91.9035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear not 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; valued over $12.00/pair: other: for men: other. The rate of duty will be 20 percent ad valorem.
SENSE ULTRA PRO-Model C7890-Article Number 404921, is a man’s, closed-toe, closed-heel, below-the-ankle, trail running shoe. The upper is made from textile material and synthetic (rubber or plastics). The shoe has a synthetic toe-cap, heel overlay, and coating on the lateral and medial sides. You provided the ESAU as 72.4 percent synthetic and 27.6 percent textile material. It features a “Quicklace” draw cord lace-up closure. The outer sole is made from rubber and the shoe has a foxing-like band. You provided the value of the shoe as over $12/pair. This shoe will be made in Vietnam.
TRAILSTER-Model C7896-Article Number 404879, is a man’s closed-toe, closed-heel, below-the-ankle, lace-up, trail running shoe. The upper is made from textile material and synthetic (rubber or plastics). It shoe has a synthetic toe-cap, heel overlay, and a coating which covers the lateral and medial sides. You provided the ESAU as 73.7 percent synthetic and 26.3 percent textile material. The outer sole is made from rubber and has a foxing-like band. You provided the value of the shoe as over $12/pair. This shoe will be made in India.
XA ELEVATE M-Model C7119-Article Number 400064, is a man’s closed-toe, closed-heel, below-the-ankle, trail running shoe. The upper is made from textile material and synthetic rubber or plastics. It features a synthetic toe-cap, heel overlay, and coating on the lateral and medial sides adding structure and stability to the upper. You provided the ESAU as 61 percent synthetic and 39 percent textile material. It has a toggle lace-up closure. The “Contragrip” outer sole is highly durable and designed specifically to provide superior traction on pavement. It is stated to be made from EVA and rubber. The shoe has a foxing-like band and is valued at over $12/pair. This shoe will be made in Vietnam.
The applicable subheading for SENSE ULTRA PRO-Model C7890-Article Number 404921, TRAILSTER-Model C7896-Article Number 404879, and XA ELEVATE M-Model C7119-Article Number 400064 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.
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 the World Wide Web at https://hts.usitc.gov/current.
Your inquiry does not provide enough information for us to give a classification ruling on S-LAB SENSE 7-Model C7857-Article Number 402259. Your request for a classification ruling should include the ESAU, by percentage, for all component materials comprising the upper. Specifically, what is the surface area occupied by the textile material and synthetic. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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